South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:09 - Use tax
Chapter 64:09:01 - Interpretive rules
Section 64:09:01:04 - Exemption of property brought in for personal use of nonresident
Universal Citation: SD Admin Rules 64:09:01:04
Current through Register Vol. 51, page 43, September 23, 2024
The exemption from the use tax set forth in SDCL 10-46-8 applies to personal effects and household furniture. It does not apply to tangible personal property or any product transferred electronically brought into the state by a nonresident for use while engaged in the performance of a contract, or the establishment of a business, within the state.
General Authority: SDCL 10-46-35.1(3).
Law Implemented: SDCL 10-46-8.
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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