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

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

Section 64:09:01:09 - Property sold here used in interstate commerce

The fact that tangible personal property or any product transferred electronically is purchased in interstate or foreign commerce, does not exempt the storage, use, or other consumption of such property or product from use tax in this state after the shipment of property in interstate commerce has ended. After the property or product has come into the hands of the purchaser thereof for use, storage, or other consumption in this state, the interstate commerce has ceased and the property or product shall be taxed.

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

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 10-46-2, 10-46-2.2, 10-46-7.