<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-45-9 - Constitutional and statutory exemptions from taxation. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038716Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038716SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038716CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038716Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038716DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038716000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038716SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038716SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038716Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-9"><span class="s2038716SENU">10-45-9</span></a><span xml:space="preserve" class="s2038716SENU">. </span><span class="s2038716CL">Constitutional and statutory exemptions from taxation.</span></p><p dir="ltr" class="s2038716Normal-000000"><span class="s2038716DefaultParagraphFont">There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts from sales of tangible personal property and any product transferred electronically which this state is prohibited from taxing under the Constitution or laws of the United States or under the Constitution or laws of the State of South Dakota.</span></p><p dir="ltr" class="s2038716Normal"><span xml:space="preserve" class="s2038716000001"> </span></p><p dir="ltr" class="s2038716Normal"><span class="s2038716SCL">Source:</span><span xml:space="preserve" class="s2038716SCL-000002"> SL 1935, ch 205, § 34-a; SDC 1939, § 57.3202 (1); SL 1939, ch 269; SL 2008, ch 51, § 12.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-45-9 - Constitutional and statutory exemptions from taxation. </title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s5110b9d7d1d841b5a9f6478f020e72d4Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s5110b9d7d1d841b5a9f6478f020e72d4SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s5110b9d7d1d841b5a9f6478f020e72d4CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s5110b9d7d1d841b5a9f6478f020e72d4Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s5110b9d7d1d841b5a9f6478f020e72d4DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s5110b9d7d1d841b5a9f6478f020e72d4000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s5110b9d7d1d841b5a9f6478f020e72d4NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s5110b9d7d1d841b5a9f6478f020e72d4DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s5110b9d7d1d841b5a9f6478f020e72d4SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-45-9.1 - Exemption of property sold for lease."><meta property="og:description" content="SDLRC Codified Law 10-45-9.1 - Exemption of property sold for lease."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-45-9.1"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s5110b9d7d1d841b5a9f6478f020e72d4Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-45-9.1" rel="noopener"><span class="s5110b9d7d1d841b5a9f6478f020e72d4SENU">10-45-9.1</span></a><span xml:space="preserve" class="s5110b9d7d1d841b5a9f6478f020e72d4SENU">. </span><span class="s5110b9d7d1d841b5a9f6478f020e72d4CL">Exemption of property sold for lease.</span></p><p dir="ltr" class="s5110b9d7d1d841b5a9f6478f020e72d4Statute"><span class="s5110b9d7d1d841b5a9f6478f020e72d4DefaultParagraphFont">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 imposed by it.</span></p><p dir="ltr" class="s5110b9d7d1d841b5a9f6478f020e72d4Normal"><span xml:space="preserve" class="s5110b9d7d1d841b5a9f6478f020e72d4000000"> </span></p><p dir="ltr" class="s5110b9d7d1d841b5a9f6478f020e72d4NoIndent"><span xml:space="preserve" class="s5110b9d7d1d841b5a9f6478f020e72d4DefaultParagraphFont-000001">Source: </span><span class="s5110b9d7d1d841b5a9f6478f020e72d4SCL">SL 1983, ch 86, § 4; SL 2008, ch 51, § 13; SL 2024, ch 39, § 2.</span></p></div></body></html>