64:09:01:09.  Property sold here used in interstate commerce. The fact that tangible personal property or any product transferred electronically is purchased in interstate or foreign commerce, does not exempt the storage, use, or other consumption of such property or product from use tax in this state after the shipment of property in interstate commerce has ended. After the property or product has come into the hands of the purchaser thereof for use, storage, or other consumption in this state, the interstate commerce has ceased and the property or product shall be taxed.

          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 10-46-2, 10-46-2.2, 10-46-7.