South Dakota Codified Laws 37-10-15. Promotional merchandise not considered in determining cost
Current as of: 2023 | Check for updates
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Merchandise given free or payment made to a retailer or wholesaler by the manufacturer thereof for display, or advertising, or promotion purposes, or otherwise, shall not be considered in determining the cost of cigarettes to the retailer or wholesaler.
Source: SL 1966, ch 157, § 11 (2).