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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:09:01:04

Exemption of property brought in for personal use of nonresident

Official textsdlegislature.gov

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64:09:01:04. Exemption of property brought in for personal use of nonresident. The exemption from the use tax set forth in SDCL 10-46-8 applies to personal effects and household furniture. It does not apply to tangible personal property or any product transferred electronically brought into the state by a nonresident for use while engaged in the performance of a contract, or the establishment of a business, within 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; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-46-35.1(3). Law Implemented: SDCL 10-46-8.

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In this chapter (40 sections)
  1. 64:07:01:04 · Repealed
  2. 64:07:01:05 · Repealed
  3. 64:07:01:06 · Real property repairs
  4. 64:07:01:07 · Repealed
  5. 64:07:01:08 · "Sweat equity."
  6. 64:07:01:09 · Repealed
  7. 64:07:01:10 · Contractors to furnish information on subcontractors
  8. 64:07:01:11 · Contractors and subcontractors to furnish information on…
  9. 64:07:01:12 · Tax return filing dates for contractors
  10. 64:07:01:13 · Contractors as consumers of construction supplies
  11. 64:07:01:14 · Furnishing of equipment
  12. 64:07:01:15 · Contracts with governmental agencies
  13. 64:07:01:16 · Construction equipment
  14. 64:07:01:17 · Gross receipts defined
  15. 64:07:01:18 · Repealed
  16. 64:07:01:19 · Bond
  17. 64:07:01:20 · Application of contractors' excise tax to projects…
  18. 64:09:01:01 · Use tax law -- Procedure
  19. 64:09:01:02 · Repealed
  20. 64:09:01:03 · Repealed
  21. 64:09:01:04 · Exemption of property brought in for personal use of…
  22. 64:09:01:05 · Repealed
  23. 64:09:01:06 · Exemption of raw materials and parts for manufacture of…
  24. 64:09:01:07 · Repealed
  25. 64:09:01:08 · Repealed
  26. 64:09:01:09 · Property sold here used in interstate commerce
  27. 64:09:01:10 · Repealed
  28. 64:09:01:11 · Repealed
  29. 64:09:01:12 · Repealed
  30. 64:09:01:13 · Repealed
  31. 64:09:01:14 · Repealed
  32. 64:09:01:15 · Repealed
  33. 64:09:01:16 · Prime contractors -- Liability for tax
  34. 64:09:01:17 · Repealed
  35. 64:09:01:18 · Repealed
  36. 64:09:01:19 · Boats
  37. 64:09:01:20 · Determination of age and value of tangible personal…
  38. 64:09:01:21 · Repealed
  39. 64:09:01:22 · Repealed
  40. 64:09:01:23 · Repealed
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