South Dakota Products Transferred Electronically Subject to Tax

Effective July 1, 2008, South Dakota revised provisions apply sales and use tax to all sales, leases, or rentals of any product transferred electronically if (1) the sale is to an end user, (2) the sale is to a person who is not an end user, unless otherwise exempted, (3) the seller grants the right of permanent or less than permanent use of the products, or (4) the sale is conditioned or not conditioned upon continued payment. (2008 SD H 1017, Enacted, February 20, 2008).

Posted on March 30, 2008