South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:47:02:13 — Determination of residence
The requirement
that each claimant be a resident of this state means that the claimant must be
domiciled within this state. A person is domiciled somewhere if the person has
a residence at a certain place and intends to remain there permanently or
indefinitely. In addition the following shall be indicators of a person's
residence:
(1) Maintenance of a
permanent abode;
(2) Automobile
registration;
(3) Drivers license;
(4) Voting residence; or
(5) Payment of personal
property taxes.
Source: official text