ARSD § 64:06:01:23 — Intrastate sales -- Sale and delivery in South Dakota

64:06:01:23. Intrastate sales -- Sale and delivery in South
Dakota. If tangible personal property is located within the state of South
Dakota at the time of sale and, pursuant to and as part of the sale, does not
leave the state, the entire sale and delivery of the merchandise having taken
place in South Dakota whether the purchaser is a nonresident of the state or
not, the sale is taxable. It is immaterial where the parties to the contract to
sell are located, where the contract was made or accepted, or where the
purchase price was paid. The purchaser may, subsequent to the sale, transport
property out of the state or use it in the conduct of interstate commerce
without affecting the taxability of the sale.