{"data":{"id":"us-sd/sdcl-10-46-8","jurisdiction":"us-sd","citation":"SDCL § 10-46-8","heading":"Exemption of property brought in for personal use of nonresident.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-46. USE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46-8","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"860f8c22df4ba8301bb8e67f5ce51b3c25a689b9de6c1a8377d5b142eb3d315f","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46-7.1","next":"us-sd/sdcl-10-46-9"},"notice":"GroundRules: Original legal text. Not legal advice."}