Sales of labels and name plates are taxable if made to a consumer or user. Price labels, content labels, and description labels sold to manufacturers or retailers for attachment to property to be sold at retail are not subject to sales or use tax.

Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995.

General Authority: SDCL 10-45-47.1 , 10-46-35.1.

Law Implemented: SDCL 10-45-2 , 10-46-2.