South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46-4 — Tax imposed on person using property

In addition, said tax is hereby imposed upon every person using, storing, or otherwise consuming such property within this state until such tax has been paid directly to a retailer or the secretary of revenue as hereinafter provided.

Last amended: Source: SL 1939, ch 276 , § 3; SL 1953, ch 471 , § 1; SDC Supp 1960, § 57.4303 (3); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

Source: official text