10-46-2.3. Exemption of use of property leased.
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/sd/title-10/chapter-10-46/10-46-2-3·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.