64:06:03:23.01Determination of age of tangible personal

property. For purposes of the exemption in SDCL 10-46-3, tangible personal property or any product transferred electronically must be more than seven years old as determined by its date of manufacture, if documented, or by the date of the purchase by the person bringing it into this state. In addition, the tangible personal property or any product transferred electronically must have been purchased originally for use in another state by the person subsequently bringing it into this state for the person's use.

Source: 17 SDR 4, effective July 18, 1990; 21 SDR 219, effective July 1, 1995; 35 SDR 48, effective September 8, 2008.