South Dakota Statutes
§ 10-45-9.1 — Exemption of property sold for lease.
South Dakota § 10-45-9.1
This text of South Dakota § 10-45-9.1 (Exemption of property sold for lease.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-45-9.1 (2026).
Text
Gross receipts from the sale of tangible personal property and any product transferred electronically to a person who intends to lease the property to persons in this state and actually does so are exempted from the provisions of this chapter and the tax imposed by it.
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Legislative History
SL 1983, ch 86, § 4; SL 2008, ch 51, § 13; SL 2024, ch 39, § 2.
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Bluebook (online)
South Dakota § 10-45-9.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-9.1.