South Dakota Sales Tax on Leases and Rentals South Dakota: Sales Tax Handbook

South Dakota:

Are Leases and Rentals subject to sales tax?

While South Dakota's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of leases and rentals in South Dakota, including motor vehicles and tangible media property. To learn more, see a full list of taxable and tax-exempt items in South Dakota.


Motor Vehicles
TAXABLE
In the state of South Dakota, any rentals which last for less than twenty eight days will be subject to an additional vehicle rentals tax. It should be noted that any leases or rentals maintained for greater than twenty-eight days are considered to be exempt.

Tangible Media Property
TAXABLE
Sales of tangible media property are subject to sales tax in South Dakota.



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Source: http://www.salestaxhandbook.com/south-dakota/sales-tax-taxability/leases-and-rentals