ARSD § 64:07:01:16 — Construction equipment

64:07:01:16. Construction
equipment. If equipment is purchased or brought into the state for use
during construction, the equipment is subject to the South Dakota sales or use
tax. If new equipment is purchased for construction use, the South Dakota sales
tax must be paid to a licensed vendor or the use tax paid to the department on
the cost. If used equipment is brought into the state, a use tax must be paid
on the fair market value when brought into the state unless sales or use tax
has been previously paid.