South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:09:01:09
Property sold here used in interstate commerce
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64:09:01:09. Property sold here used in interstate commerce.
The fact that tangible personal property or any product transferred electronically is purchased in interstate or foreign commerce, does not exempt the storage, use, or other consumption of such property or product from use tax in this state after the shipment of property in interstate commerce has ended.
After the property or product has come into the hands of the purchaser thereof for use, storage, or other consumption in this state, the interstate commerce has ceased and the property or product shall be taxed.
Source: view the official text
In this chapter (40 sections)
- 64:07:01:09 · Repealed
- 64:07:01:10 · Contractors to furnish information on subcontractors
- 64:07:01:11 · Contractors and subcontractors to furnish information on…
- 64:07:01:12 · Tax return filing dates for contractors
- 64:07:01:13 · Contractors as consumers of construction supplies
- 64:07:01:14 · Furnishing of equipment
- 64:07:01:15 · Contracts with governmental agencies
- 64:07:01:16 · Construction equipment
- 64:07:01:17 · Gross receipts defined
- 64:07:01:18 · Repealed
- 64:07:01:19 · Bond
- 64:07:01:20 · Application of contractors' excise tax to projects…
- 64:09:01:01 · Use tax law -- Procedure
- 64:09:01:02 · Repealed
- 64:09:01:03 · Repealed
- 64:09:01:04 · Exemption of property brought in for personal use of…
- 64:09:01:05 · Repealed
- 64:09:01:06 · Exemption of raw materials and parts for manufacture of…
- 64:09:01:07 · Repealed
- 64:09:01:08 · Repealed
- 64:09:01:09 · Property sold here used in interstate commerce
- 64:09:01:10 · Repealed
- 64:09:01:11 · Repealed
- 64:09:01:12 · Repealed
- 64:09:01:13 · Repealed
- 64:09:01:14 · Repealed
- 64:09:01:15 · Repealed
- 64:09:01:16 · Prime contractors -- Liability for tax
- 64:09:01:17 · Repealed
- 64:09:01:18 · Repealed
- 64:09:01:19 · Boats
- 64:09:01:20 · Determination of age and value of tangible personal…
- 64:09:01:21 · Repealed
- 64:09:01:22 · Repealed
- 64:09:01:23 · Repealed
- 64:09:01:24 · Repealed
- 64:09:01:25 · Repealed
- 64:09:01:26 · Repealed
- 64:09:01:27 · Repealed
- 64:09:01:28 · Tax credit disallowed