{"data":{"id":"us-sd/sdcl-10-46-2.3","jurisdiction":"us-sd","citation":"SDCL § 10-46-2.3","heading":"Exemption of use of property leased.","body":"The use, storage, or consumption of tangible personal property and any product transferred electronically actually leased to persons in this state is exempted from the provisions of this chapter and the tax imposed by it.","path":["TITLE 10. TAXATION","CHAPTER 10-46. USE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46-2.3","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"be23cf896068ce726e328561579f64bcf5c29c4d19eaeb8cae5c9db62025e922","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46-2.2--2","next":"us-sd/sdcl-10-46-2.4"},"notice":"GroundRules: Original legal text. Not legal advice."}