An Act to exempt individuals who make purchases outside of South Dakota from use tax.

Be it enacted by the Legislature of the State of South Dakota:

Section 1. That § 10-46-34 be AMENDED.

10-46-34. Liability of user for tax--Returns and payments.

Any person, except a natural person, who uses, stores, or otherwise consumes any property or services subject to tax by this chapter upon which the tax has not been paid, either to a retailer or direct to the secretary as provided by this chapter, is liable therefor, and shall, on or before the time specified in § 10-46-27.1, pay the tax upon all such property used by the person during the preceding month in such manner and accompanied by such returns as required by § 10-46-27.1. All of the provisions of §§ 10-46-27.1 to 10-46-31, inclusive, with reference to such returns and payments are applicable to the returns and payments required by this chapter.