South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:09:01:01 — Use tax law -- Procedure

If property is
purchased from a nonresident seller who is not licensed to collect use tax, the
buyer shall pay the tax directly to the department when the property is brought
into the state.

Last amended: Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 30 SDR 58, effective November 5, 2003. General Authority: SDCL 10-46-35.1(3). Law Implemented: SDCL 10-46-2 , 10-46-4.

Source: official text