10-46-8. Exemption of property brought in for personal use of nonresident.
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/sd/title-10/chapter-10-46/10-46-8A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.