South Dakota Statutes
§ 10-46-2.3 — Exemption of use of property leased.
South Dakota § 10-46-2.3
This text of South Dakota § 10-46-2.3 (Exemption of use of property leased.) 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 § 10-46-2.3 (2026).
Text
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.
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Related
Butler MacHinery Co. v. South Dakota Department of Revenue
2002 SD 134 (South Dakota Supreme Court, 2002)
Legislative History
SL 1983, ch 86, § 5; SL 2008, ch 51, § 39.
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Bluebook (online)
South Dakota § 10-46-2.3, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46-2.3.