Exempted from the compensating tax is the use by an individual of personal or household effects brought into the state in connection with the establishment by him of an initial residence in this state and the use of property brought into the state by a nonresident for his own nonbusiness use while temporarily within this state.
History: 1953 Comp., § 72-16A-12.15, enacted by Laws 1969, ch. 144, § 20.
ANNOTATIONSEffective dates. — Laws 1969, ch. 144, § 68 made Laws 1969, ch. 144, § 20 effective July 1, 1969.