10-46-18. Delivery in state as prima facie evidence of sale for use in state.
For the purpose of the proper administration of this chapter and to prevent the evasion of the tax, evidence that tangible personal property or any product transferred electronically was sold by any person for delivery in this state shall be prima facie evidence that the tangible personal property or the product transferred electronically was sold for use in this state.
Source: SL 1939, ch 276, §5; SDC Supp 1960, §57.4305; SL 2008, ch 51, §50.