41:09:08:07In-transit shipments exempt -- Exceptions.
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Any in-transit shipment through South Dakota substantiated by an invoice or shipping document is not subject to the provisions of this chapter. However, such a shipment shall be considered an importation if any repackaging or exchange of containers or water in containers is attempted within the borders of the state.
Source: SL 1975, ch 16, § 1; 10 SDR 76, 10 SDR 102, effective July 1, 1984; 29 SDR 80, effective December 10, 2002.