10-46-4. Tax imposed on person using property.
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/sd/title-10/chapter-10-46/10-46-4·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.