Boats

A boat brought into this state by the manufacturer of the boat is not subject to use tax so long as the boat is solely for promotional or demonstrational purposes, title to the boat remains in the name of the manufacturer, and the promotional or demonstrational use of the boat does not extend beyond six months from the time the boat enters the state.

Last amended: Source: 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-46-35.1. Law Implemented: SDCL 10-46-2 , 10-46-4. Examples: (1) A boat manufacturer delivers a boat to a fishing guide in South Dakota to be used by the guide without charge to promote the manufacturer's product. The guide uses the boat in the guide's business, and, as agreed upon with the manufacturer, extols the boat's virtues to customers. The boat is not used solely for promotional o

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