S.D. Codified Laws § 10-46-2.3

Current with legislation signed by the governor on or before 3/6/2024

Section 10-46-2.3 - Exemption of use of property leased

The use, storage, or consumption of tangible personal property and any product transferred electronically actually leased to persons in this state is exempted from the provisions of this chapter and the tax imposed by it.

SDCL 10-46-2.3

SL 1983, ch 86, § 5; SL 2008, ch 51, § 39.