Section 10-46-2.2 - Tax on use of rented property and products transferred electronically. - South Dakota Statutes

10-46-2.2. 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 percent of the rental payments upon the property.

Source: SL 1983, ch 86, § 7; SL 1987, ch 98, § 11; SL 1988, ch 106, § 1; SL 2008, ch 51, § 38.