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.
S.D. Codified Laws § 10-46-4
Tax imposed on person using property
Applied in 2 court decisions — leading case Paul Nelson Farm v. South Dakota Department of Revenue (2014)
Most recently applied in Northern Border Pipeline Co. v. South Dakota Department of Revenue (August 2015)
Source: SL 1939, ch 276, § 3; SL 1953, ch 471, § 1; SDC Supp 1960, § 57.4303 (3); SL 2003, ch 272 (Ex
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.