The South Dakota Department of Revenue and Regulation stated that moving services are exempt from sales tax as of July 1, 2004, and that packing, unpacking, loading, unloading, and storage are also exempt if performed as part of the transportation service. However, packing, unpacking loading, unloading, and storage are taxable if performed separately from the transportation service. In addition, state and municipal sales taxes apply to containers purchased by moving companies in South Dakota, and use taxes apply to containers and services consumed or used in South Dakota by moving businesses if no sales tax was paid at the time of purchase. (Tax Facts #240, July 2004)