S.D. Admin. R. 64:06:03:23.01
Current through Register Vol. 51, page 71, January 6, 2025
For purposes of the exemption in SDCL 10-46-3, tangible personal property or any product transferred electronically must be more than seven years old as determined by its date of manufacture, if documented, or by the date of the purchase by the person bringing it into this state. In addition, the tangible personal property or any product transferred electronically must have been purchased originally for use in another state by the person subsequently bringing it into this state for the person's use.
S.D. Admin. R. 64:06:03:23.01
General Authority: SDCL 10-46-35.1(3).
Law Implemented: SDCL 10-46-3.