{"data":{"id":"us-sd/sdcl-10-46-33","jurisdiction":"us-sd","citation":"SDCL § 10-46-33","heading":"Direct payment of tax by user.","body":"The tax upon the use, storage, or consumption of any tangible personal property or any product transferred electronically not paid pursuant to §§ 10-46-23 and 10-46-32 shall be paid to the secretary of revenue directly by any person using such property within this state, pursuant to the provisions of § 10-46-34.","path":["TITLE 10. TAXATION","CHAPTER 10-46. USE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46-33","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"504db74b48d1172105d1ddf3fefcd0b7a43fabf6dc1f3ed1f0a4518269fec10b","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46-32","next":"us-sd/sdcl-10-46-34"},"notice":"GroundRules: Original legal text. Not legal advice."}