Section 10-46-5.3 - Value of molds and dies. - South Dakota Statutes

10-46-5.3. Value of molds and dies. The value of molds and dies produced in connection with the fabrication or manufacture of other tangible personal property is limited to the cost of materials incorporated in the molds or dies to the extent the cost of such materials have not previously been subjected to sales or use tax.

Source: SL 1992, ch 91, § 2.