S.D. Admin. R. 64:06:01:23
Current through Register Vol. 50, page 159, June 17, 2024
If tangible personal property is located within the state of South Dakota at the time of sale and, pursuant to and as part of the sale, does not leave the state, the entire sale and delivery of the merchandise having taken place in South Dakota whether the purchaser is a nonresident of the state or not, the sale is taxable. It is immaterial where the parties to the contract to sell are located, where the contract was made or accepted, or where the purchase price was paid. The purchaser may, subsequent to the sale, transport property out of the state or use it in the conduct of interstate commerce without affecting the taxability of the sale.
S.D. Admin. R. 64:06:01:23
General Authority: SDCL 10-45-47.1.
Law Implemented: SDCL 10-45-9.