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.
S.D. Codified Laws § 10-46-2
Tax on tangible personal property purchased for use in state--Rate based on purchase price
Applied in 18 court decisions — leading case Robinson & Muenster Associates, Inc. v. South Dakota Department of Revenue (1999)
Most recently applied in Ellingson Drainage v. Dep't of Revenue (February 2024)
Source: SL 1939, ch 276, § 3; SL 1953, ch 471, § 1; SDC Supp 1960, § 57.4303 (1); SL 2001, ch 56, § 7.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.