{"data":{"id":"us-sd/sdcl-10-46-4","jurisdiction":"us-sd","citation":"SDCL § 10-46-4","heading":"Tax imposed on person using property.","body":"In addition, said tax is hereby imposed upon every person using, storing, or otherwise consuming such property within this state until such tax has been paid directly to a retailer or the secretary of revenue as hereinafter provided.","path":["TITLE 10. TAXATION","CHAPTER 10-46. USE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46-4","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"ec312c95ffb6b0b52ae8aa48437f3f00febad2f09b49bc96e27412fbee61640e","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46-3","next":"us-sd/sdcl-10-46-5"},"notice":"GroundRules: Original legal text. Not legal advice."}