Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 46 - USE TAX
Section 10-46-2 - Tax on tangible personal property purchased for use in state-Rate based on purchase price

S.D. Codified Laws § 10-46-2

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Current through the 2024 Legislative Session
Section 10-46-2 - Tax on tangible personal property purchased for use in state-Rate based on purchase price

An excise tax is hereby imposed on the privilege of the use, storage, and consumption in this state of tangible personal property purchased for use in this state at the same rate of percent of the purchase price of said property as is imposed pursuant to chapter 10-45.

SDCL 10-46-2

SL 1939, ch 276, § 3; SL 1953, ch 471, § 1; SDC Supp 1960, § 57.4303 (1); SL 2001, ch 56, § 7.