South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-45-9.1: Exemption of property sold for lease.

Where this section sits in the code

TITLE 10. TAXATION
CHAPTER 10-45. RETAIL SALES AND SERVICE TAX

Gross receipts from the sale of tangible personal property and any product transferred electronically to a person who intends to lease the property to persons in this state and actually does so are exempted from the provisions of this chapter and the tax imposed by it.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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