South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:06:03:57 — Drugs -- Definition
The term, drug, as used
in SDCL 10-45-14.10 and 10-46-15.5 means a compound, substance, or preparation, and any component of a compound, substance, or preparation, other than food and food ingredients, dietary supplements, or alcoholic beverages that are:
(1) Defined as a drug as
set forth in SDCL 34-20B-2(1) ;
(2) Intended for use in the
diagnosis, cure, mitigation, treatment, or prevention of disease; or
(3) Intended to affect the
structure or any function of the body.
Source: official text