S.D. Admin. R. 64:09:01:04

Current through Register Vol. 51, page 71, January 6, 2025

Section 64:09:01:04 - Exemption of property brought in for personal use of nonresident

The exemption from the use tax set forth in SDCL 10-46-8 applies to personal effects and household furniture. It does not apply to tangible personal property or any product transferred electronically brought into the state by a nonresident for use while engaged in the performance of a contract, or the establishment of a business, within the state.

SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995; 35 SDR 48, effective 9/8/2008.

General Authority: SDCL 10-46-35.1(3).

Law Implemented: SDCL 10-46-8.