10-45-14.2. Ink and newsprint exempt when used to produce shoppers' guides--Shoppers' guides defined.Ink and newsprint when used in the production of shoppers' guides are hereby exempt from the tax imposed under this chapter.For the purposes of this section the term, shoppers' guide, includes for numerous advertisers advertising publications whose advertisements are solicited from the general public and whose publications are for free distribution to the general public and are published regularly at least once a month, consisting of printed sheets containing advertising, bearing a date of issue, and devoted to advertising of general interest. Source: SL 1977, ch 100, §1.
South Dakota Legal Code