10-46-8. Exemption of property brought in for personal use of nonresident.
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.