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Statutes > South Dakota Laws > Title 10 - TAXATION > Chapter 45 - Retail Sales And Service Tax > Section 10-45-9.1 - Exemption of property sold for lease.

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SOUTH DAKOTA STATUTES AND CODES

Section 10-45-9.1 - Exemption of property sold for lease.

10-45-9.1. Exemption of property sold for lease. 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 composed by it.

Source: SL 1983, ch 86, § 4; SL 2008, ch 51, § 13.

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