Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 46 - USE TAX
Section 10-46-4 - Tax imposed on person using property

S.D. Codified Laws § 10-46-4

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Current with legislation signed by the governor on or before 3/6/2024
Section 10-46-4 - Tax imposed on person using property

In addition, said tax is hereby imposed upon every person using, storing, or otherwise consuming such property within this state until such tax has been paid directly to a retailer or the secretary of revenue as hereinafter provided.

SDCL 10-46-4

SL 1939, ch 276, § 3; SL 1953, ch 471, § 1; SDC Supp 1960, § 57.4303 (3); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.