The exemption from the use tax set forth in SDCL 10-46-8 applies to personal effects and household furniture. It does not apply to tangible personal property or any product transferred electronically brought into the state by a nonresident for use while engaged in the performance of a contract, or the establishment of a business, within the state.

Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 35 SDR 48, effective September 8, 2008.

General Authority: SDCL 10-46-35.1(3).

Law Implemented: SDCL 10-46-8.