ENTITLED, An Act  to exempt certain United States postage gross receipts from sales and use tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
     Section  1.  That chapter 10-45 be amended by adding thereto a NEW SECTION to read as follows:

     There are hereby exempted from the provisions of this chapter and the computation of the tax imposed by it, the gross receipts received by a mailing service for the cost of United States postage paid by such mailing service if the cost of postage is listed by the mailing service as a separate line item on the customer's bill and the cost of the postage is no greater than the cost of the postage to the mailing service.

     For the purposes of this section, a mailing service is any business that uses the United States Postal Service to deliver items for another customer of the mail service, in which said mailing service has no financial interest.
     Section  2.  That chapter 10-46 be amended by adding thereto a NEW SECTION to read as follows:

     There are hereby exempted from the provisions of this chapter and the computation of the tax imposed by it, the use of United States postage.

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An Act to exempt certain United States postage gross receipts from sales and use tax.

========================= I certify that the attached Act originated in the SENATE as Bill No. 193

____________________________
Secretary of the Senate

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____________________________
President of the Senate

Attest:

____________________________
Secretary of the Senate

____________________________
Speaker of the House

Attest:

____________________________
Chief Clerk

Senate Bill No. 193
File No. ____
Chapter No. ______     =========================
Received at this Executive Office this ____ day of _____________ ,

19___ at _____ M.

By _________________________
for the Governor

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The attached Act is hereby approved this ________ day of ______________ , A.D., 19___

____________________________
Governor

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STATE OF SOUTH DAKOTA,

ss.

Office of the Secretary of State

Filed ____________ , 19___
at _________ o'clock __ M.

____________________________
Secretary of State

By _________________________
Asst. Secretary of State