S.D. Codified Laws § 10-46-5.3
Current with legislation signed by the governor on or before 3/6/2024
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.
SDCL 10-46-5.3