64:06:03:57Drugs -- Definition.
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
The term, drug, as used in SDCL 10-45-14.10 and 10-46-15.5 means a compound, substance, or preparation, and any component of a compound, substance, or preparation, other than food and food ingredients, dietary supplements, or alcoholic beverages that are: (1) Defined as a drug as set forth in SDCL 34-20B-2(1); (2) Intended for use in the diagnosis, cure, mitigation, treatment, or prevention of disease; or (3) Intended to affect the structure or any function of the body.
Source: 29 SDR 177, effective July 2, 2003.
General Authority
- SDCL 10-45-14.10 ↗
- SDCL 10-45-47.1 ↗Amended by SB177 (2025) — Provide a sales and use tax refund for goods and services related to data centerAmended by SB138 (2023) — provide for the distribution of tax revenue from certain sales occurring on fairAmended by HB1287 (2020) — provide exemption of certain taxes for certain nursing home providers and commun
- SDCL 10-46-15.5 ↗