South Dakota Statutes
§ 10-46-2.2 — Tax on use of rented property and products transferred electronically.
South Dakota § 10-46-2.2
This text of South Dakota § 10-46-2.2 (Tax on use of rented property and products transferred electronically.) 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 § 10-46-2.2 (2026).
Text
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 two-tenths percent of the rental payments upon the property. 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.
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Related
Thermoset Plastics, Inc. v. State, Department of Revenue
473 N.W.2d 136 (South Dakota Supreme Court, 1991)
Legislative History
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.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-46-2.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46-2.2.