{"data":{"id":"us-sd/sdcl-10-45-9.1","jurisdiction":"us-sd","citation":"SDCL § 10-45-9.1","heading":"Exemption of property sold for lease.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-9.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"d5db100d4302d2108b07aa321f05165180b6a50e0049eac762cbefe87fcc0462","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-9","next":"us-sd/sdcl-10-45-10"},"notice":"GroundRules: Original legal text. Not legal advice."}