South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:09 - Use tax
Chapter 64:09:01 - Interpretive rules
Section 64:09:01:01 - Use tax law - Procedure
Universal Citation: SD Admin Rules 64:09:01:01
Current through Register Vol. 51, page 43, September 23, 2024
If property is purchased from a nonresident seller who is not licensed to collect use tax, the buyer shall pay the tax directly to the department when the property is brought into the state.
General Authority: SDCL 10-46-35.1(3).
Law Implemented: SDCL 10-46-2, 10-46-4.
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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