South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:01 - Administration of program
Section 64:06:01:68.01 - Definition of terms used in direct mail sourcing rule

(1) "Advertising and promotional direct mail," any direct mail as defined in SDCL 10-45-94.1 if the primary purpose of the direct mail is to attract public attention to a product, person, business, or organization, or to attempt to sell, popularize, or secure financial support for a product, person, business, or organization. As used in this section, the term, product, means any tangible personal property, product transferred electronically, or service;

(2) "Other direct mail," any direct mail as defined in SDCL 10-45-94.1 that is not advertising and promotional direct mail regardless of whether advertising and promotional direct mail is included in the same mailing. Other direct mail includes a transactional direct mail that contains personal information specific to the addressee, any legally required mailings, and other non-promotional direct mail delivered to existing or former shareholders, customers, employees, or agents.

Other direct mail does not include the development of billing information or the provision of any data processing service that is more than incidental.