There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 46. Use Tax
§10-46-23 Collection and remittance of tax by retailer.
SD Codified L § 10-46-23 (through 2011) What's This?
10-46-2.3. Exemption of use of property leased. 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.
Source: SL 1983, ch 86, § 5; SL 2008, ch 51, § 39.
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