10-46-4. Tax imposed on person using property.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. Source: SL 1939, ch 276, §3; SL 1953, ch 471, §1; SDC Supp 1960, §57.4303 (3); SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
South Dakota Legal Code