64:09:01:16Prime contractors -- Liability for tax.

General contractors are liable for use tax due on all items of tangible personal property or any product transferred electronically used, stored, or consumed in the performance of their contract including those portions of the contract performed by subcontractors.

Source: 2 SDR 40, effective December 8, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 35 SDR 48, effective September 8, 2008.