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.