An Act to clarify the application of the state sales tax on certain goods purchased by a retailer and given to a customer without charge as part of a taxable retail sale.

Be it enacted by the Legislature of the State of South Dakota:

Section 1. That chapter 10-4645 be amended with a NEW SECTION:

Gross receipts of all sales of tangible personal property purchased by a retailer, and intended to be given to a customer without charge as part of a taxable retail sale, is exempt from the tax imposed by this chapter.