S.D. Codified Laws § 10-46-18

Current through the 2024 Legislative Session

Section 10-46-18 - Delivery in state as prima facie evidence of sale for use in state

For the purpose of the proper administration of this chapter and to prevent the evasion of the tax, evidence that tangible personal property or any product transferred electronically was sold by any person for delivery in this state shall be prima facie evidence that the tangible personal property or the product transferred electronically was sold for use in this state.

SDCL 10-46-18

SL 1939, ch 276, § 5; SDC Supp 1960, § 57.4305; SL 2008, ch 51, § 50.