Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 46 - USE TAX
Section 10-46-6.1 - Credit for sales or use tax paid to another state-Reciprocity required

S.D. Codified Laws § 10-46-6.1

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Current through the 2024 Legislative Session
Section 10-46-6.1 - Credit for sales or use tax paid to another state-Reciprocity required

The amount of any use tax imposed with respect to tangible personal property, any product transferred electronically, or services shall be reduced by the amount of any sales or use tax previously paid by the taxpayer with respect to the property on account of liability to another state or its political subdivisions. However, no credit may be given under this section where taxes paid on tangible personal property, any product transferred electronically, or services in another state or its political subdivisions of that state does not reciprocally grant a credit for taxes paid on similar tangible personal property or any product transferred electronically.

SDCL 10-46-6.1

SL 1971, ch 81; SL 1979, ch 84, § 6C; SL 2008, ch 51, § 44.