South Dakota Statutes
§ 10-46-18 — Delivery in state as prima facie evidence of sale for use in state.
South Dakota § 10-46-18
This text of South Dakota § 10-46-18 (Delivery in state as prima facie evidence of sale for use in state.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-46-18 (2026).
Text
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.
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Legislative History
SL 1939, ch 276, § 5; SDC Supp 1960, § 57.4305; SL 2008, ch 51, § 50.
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Bluebook (online)
South Dakota § 10-46-18, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46-18.