<html> <head> <title>Rule 41:09:08:07 In-transit shipments exempt -- Exceptions.</title> <META NAME="Keywords" Content="Administrative Rules 41:09:08:07"> <META NAME="Description" Content="Administrative Rules 41:09:08:07 In-transit shipments exempt -- Exceptions."> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>41:09:08:07.&nbsp;&nbsp;In-transit shipments exempt -- Exceptions.</b> Any in-transit shipment through South Dakota substantiated by an invoice or shipping document is not subject to the provisions of this chapter. However, such a shipment shall be considered an importation if any repackaging or exchange of containers or water in containers is attempted within the borders of the state.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> SL 1975, ch 16, §&nbsp;1; 10 SDR 76, 10 SDR 102, effective July 1, 1984; 29 SDR 80, effective December 10, 2002.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=41-2-18">41-2-18(1).</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=41-2-18">41-2-18(1)</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=41-13-3.1">41-13-3.1.</A></p> </div> </body> </html>