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.