64:09:01:19Boats.
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
A boat brought into this state by the manufacturer of the boat is not subject to use tax so long as the boat is solely for promotional or demonstrational purposes, title to the boat remains in the name of the manufacturer, and the promotional or demonstrational use of the boat does not extend beyond six months from the time the boat enters the state.
Source: 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995.