10-63-2. Notice of use tax due on purchases of tangible personal property, services, or products transferred electronically. Pursuant to this chapter, each noncollecting retailer shall give notice that South Dakota use tax is due on nonexempt purchases of tangible personal property, services, or products transferred electronically and shall be paid by the South Dakota purchaser. The notice shall be readily visible and contain the information as follows:
(1) The noncollecting retailer is not required, and does not collect South Dakota sales or use tax;
(2) The purchase is subject to state use tax unless it is specifically exempt from taxation;
(3) The purchase is not exempt merely because the purchase is made over the Internet, by catalog, or by other remote means;
(4) The state requires each South Dakota purchaser to report any purchase that was not taxed and pay tax on the purchase. The tax may be reported and paid on the South Dakota use tax form; and
(5) The use tax form and corresponding instructions are available on the South Dakota Department of Revenue website.Source: SL 2011, ch 59, § 2.
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