South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:03 - Products - Interpretive rules
Section 64:06:03:23.01 - Determination of age of tangible personal property
Universal Citation: SD Admin Rules 64:06:03:23.01
Current through Register Vol. 51, page 43, September 23, 2024
For purposes of the exemption in SDCL 10-46-3, tangible personal property or any product transferred electronically must be more than seven years old as determined by its date of manufacture, if documented, or by the date of the purchase by the person bringing it into this state. In addition, the tangible personal property or any product transferred electronically must have been purchased originally for use in another state by the person subsequently bringing it into this state for the person's use.
General Authority: SDCL 10-46-35.1(3).
Law Implemented: SDCL 10-46-3.
Disclaimer: These regulations may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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