{"data":{"id":"us-sd/sdcl-10-46-2.2","jurisdiction":"us-sd","citation":"SDCL § 10-46-2.2","heading":"Tax on use of rented property and products transferred electronically.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-46. USE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46-2.2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"04484e2f6550f6ab2a5f1976c7ad7d797aa5a9db10f7b222571c4042b8ccd8d2","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46-2.1--2","next":"us-sd/sdcl-10-46-2.2--2"},"notice":"GroundRules: Original legal text. Not legal advice."}