64:09:01:01.  Use tax law -- Procedure. If property is purchased from a nonresident seller who is not licensed to collect use tax, the buyer shall pay the tax directly to the department when the property is brought into the state.

          Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 30 SDR 58, effective November 5, 2003.

          General Authority:SDCL 10-46-35.1(3).

          Law Implemented:SDCL 10-46-2, 10-46-4.