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.

Source: SL 1939, ch 276 , § 4 (5); SDC Supp 1960, § 57.4304 (5); SL 2008, ch 51 , § 46.