South Dakota § 10-45-1.10 - Distinct and identifiable products--Exclusions.
Full text of South Dakota South Dakota Codified Laws § 10-45-1.10 — Distinct and identifiable products--Exclusions., with citation guidance and answers to common questions.
§ 10-45-1.10. Distinct and identifiable products--Exclusions.
For the purposes of this chapter, the phrase, distinct and identifiable products, does not include:
(1) Packaging, including containers, boxes, sacks, bags, bottles, wrapping, labels, tags, and instruction guides, that accompany the retail sale of the products and are incidental or immaterial to the retail sale;
(2) A product provided free of charge with the required purchase of another product, if the sales price of the product purchased does not vary depending on the inclusion of the product provided free of charge; or
(3) Items included in gross receipts.
Source: SL 2007, ch 58, § 3.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-45-1.10
What does South Dakota Codified Laws § 10-45-1.10 cover?
Section 10-45-1.10 ("Distinct and identifiable products--Exclusions.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-45-1.10?
A common citation format is "South Dakota Codified Laws § 10-45-1.10" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-45-1.10 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.