{"data":{"id":"us-sd/sdcl-10-46-2.2--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 one-half 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":"a0cdc1f47f340a1bf2da8859768116fce027e6bee909cca01fda6745ebdb8a1c","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46-2.2","next":"us-sd/sdcl-10-46-2.3"},"notice":"GroundRules: Original legal text. Not legal advice."}