South Dakota Codified Laws 10-46-2.2. Tax on use of rented property and products transferred electronically
Current as of: 2023 | Check for updates
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An excise tax is imposed upon the privilege of the use of rented tangible personal property and any product transferred electronically in this state at the rate of four and two-tenths percent of the rental payments upon the property.
Terms Used In South Dakota Codified Laws 10-46-2.2
- Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
Source: SL 1983, ch 86, § 7; SL 1987, ch 98, § 11; SL 1988, ch 106, § 1; SL 2008, ch 51, § 38; SL 2016, ch 65, § 10, eff. June 1, 2016; SL 2023, ch 32, § 10.