64:06:03:61Prescriptions -- Definition.
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
The term, prescription, as used in SDCL chapters 10-45 and 10-46 means an order, formula, or recipe issued in any form of oral, written, electronic, or other means of transmission by a physician, chiropractor, optometrist, dentist, podiatrist, or audiologist.
Source: 30 SDR 40, effective September 29, 2003.
General Authority
- 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