REI is not required, and does not collect South Dakota sales or use tax on orders shipping to South Dakota residents. Purchases shipped to South Dakota addresses are subject to South Dakota use tax unless it is specifically exempt from taxation in South Dakota. The purchase is not exempt merely because it is made over the Internet. The State of South Dakota requires South Dakota purchasers to report all purchases that were not taxed and pay tax on those purchases. The tax may be reported and paid on the South Dakota use tax return, and the use tax form and corresponding instructions are available on the South Dakota Department of Revenue website, http://www.state.sd.us/drr2/businesstax/bustax.htm.