South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:09 - Use tax
Chapter 64:09:01 - Interpretive rules
Section 64:09:01:09 - Property sold here used in interstate commerce

The fact that tangible personal property or any product transferred electronically is purchased in interstate or foreign commerce, does not exempt the storage, use, or other consumption of such property or product from use tax in this state after the shipment of property in interstate commerce has ended. After the property or product has come into the hands of the purchaser thereof for use, storage, or other consumption in this state, the interstate commerce has ceased and the property or product shall be taxed.

General Authority: SDCL 10-46-35.1(3).

Law Implemented: SDCL 10-46-2, 10-46-2.2, 10-46-7.