S.D. Codified Laws § 10-46-2.2

Current through the 2024 Legislative Session

Section 10-46-2.2 - [Effective 7/1/2027] Tax on use of rented property and products transferred electronically

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.

SDCL 10-46-2.2

SL 1983, ch 86, § 7; SL 1987, ch 98, § 11; SL 1988, ch 106, § 1; SL 2008, ch 51, § 38; SL 2016, ch 65, § 10, eff. June 1, 2016; SL 2023, ch 32, § 10.

Amended by S.L. 2023, ch. 32,s. 10, eff. 7/1/2023, exp. 6/30/2027.

Amended by S.L. 2016, ch. 65,s. 10, eff. 6/1/2016.