South Dakota § 10-45-2.4 - Tax on products transferred electronically.
Full text of South Dakota South Dakota Codified Laws § 10-45-2.4 — Tax on products transferred electronically., with citation guidance and answers to common questions.
§ 10-45-2.4. Tax on products transferred electronically.
There is hereby imposed a tax at the same rate as that imposed upon sales of tangible personal property in this state upon the gross receipts of all sales, leases, or rentals of any product transferred electronically.
The tax is imposed 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 by this chapter;
(3) The seller grants the right of permanent or less than permanent use of the products transferred electronically; or
(4) The sale is conditioned or not conditioned upon continued payment.
For the purposes of this section, the term, end user, does not include any person who received by contract any product transferred electronically for further commercial broadcast, rebroadcast, transmission, retransmission, licensing, relicensing, distribution, redistribution, or exhibition of the product, in whole or in part, to another person.
For the purposes of this section, the term, permanent use, means perpetual or for an indefinite or unspecified length of time. The sale of a digital code that may be utilized to obtain a product transferred electronically shall be taxed in the same manner as the product transferred electronically. A digital code is a code that permits a purchaser to obtain at a later date a product transferred electronically.
Source: SL 2008, ch 51, § 1.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-45-2.4
What does South Dakota Codified Laws § 10-45-2.4 cover?
Section 10-45-2.4 ("Tax on products transferred electronically.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-45-2.4?
A common citation format is "South Dakota Codified Laws § 10-45-2.4" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-45-2.4 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.