ARSD § 64:06:01:25 — Interstate sales -- Originating in other states

Sales tax liability is incurred when a sale at retail is made for use or
consumption in this state. Sales tax must be paid even though the property sold
is transported directly to the buyer from a point outside this state if the
seller is engaged in the business of selling tangible personal property in this
state and if possession of the property is transferred to a buyer residing or
located in this state.
The purchase or contract may either precede
or follow the interstate shipment. Sales tax applies to the transaction whether
the shipment is made free on board (f.o.b.), point of origin or f.o.b.
destination and no matter how the goods are transported.
All retailers doing business in this state
and maintaining a business office in this state or maintaining agents or
solicitors or doing business through independent order takers are subject to
the retail sales tax on all sales of merchandise at retail when such sales are
made for use and consumption in this state. Contracts or agreements purporting
to require shipment of the property outside of South Dakota do not exempt
sellers if the tax would otherwise apply. Sales tax applies regardless of
whether the sales are made through solicitation, direct mail, or catalogs.