South Dakota Codified Laws 10-46-2.3. Exemption of use of property leased
Current as of: 2023 | Check for updates
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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.
Source: SL 1983, ch 86, § 5; SL 2008, ch 51, § 39.