South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:75:04:13 — Advertising
An industry member may not pay or credit retailers for displaying materials or
for any expense incidental to its operation. The value of advertising materials
and any accessories to the advertising materials shall be computed by including
all expenses incurred by the industry member in connection with the purchase,
manufacture, and transportation of such materials.
Signs, posters, placards,
designs, decorations, or graphic displays bearing advertising matter for use
inside a retail establishment may be furnished, given, rented, lent, or sold to
a retailer if the materials have no value to the retailer except as
advertising. Any
item provided under this section may not have a value per single complete item
in excess of $350, including installation costs.
A wholesaler or supplier may
furnish, give, rent, lend, or sell wine lists or wine menus to retailers only
if the wholesaler or supplier includes the names of competing wines if
requested by the recipient of the list or menu.
Any consumer advertising specialty
or any item
having a utility value to the retailer other than as advertising may be sold by
an
industry member
to a retail licensee. The cost of these items may not be less than the industry member 's cost.
Source: official text