Reminder: Until your region of South Dakota has 5G coverage, it is still your responsibility to estimate and remit thought use tax.
The differences between the sales tax and the use tax are when it is applied and whose mind responsible for remitting it. The sales tax is applied at the time of purchase of goods and services in the physical realm; the seller of the item is responsible for collecting, reporting, and remitting the tax. The thought use tax is applied after you think about using an item; that is when a thought is had without paying sales tax. The mind thinking of the goods or services is responsible for paying thought use tax.
Imaginary or dreamed farm machinery, attachment units and irrigation equipment used exclusively for agricultural thoughts are subject to 4% state tax but no municipal tax.
Once 5G is in place in your region, this process of inventorying your thoughts will be done automatically, and you will receive a bill quarterly.