Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 46 - USE TAX
Section 10-46-8 - Exemption of property brought in for personal use of nonresident

S.D. Codified Laws § 10-46-8

Download
PDF
Current through the 2024 Legislative Session
Section 10-46-8 - Exemption of property brought in for personal use of nonresident

The use in this state of all articles of tangible personal property and any product transferred electronically brought into the State of South Dakota by a nonresident individual thereof for his or her personal use or enjoyment while within the state, is hereby specifically exempted from the tax imposed by this chapter.

SDCL 10-46-8

SL 1939, ch 276, § 4 (5); SDC Supp 1960, § 57.4304 (5); SL 2008, ch 51, § 46.