It is declared to be the intention of this subchapter and the taxes levied under this subchapter that the subchapter shall be interpreted and construed in the same manner as all sections of the state use tax, SDCL ch. 10-46, and acts amendatory thereof, and that this shall be considered as a similar tax except for the rate of that tax.
(1992 Code, § 39-49) (Ord. 51-79, passed 6-4-1979)