FOR AN ACT ENTITLED, An Act to impose the sales tax on the gross receipts derived from renting mini-storage units, self-storage units, or storage space and the use tax on the use of mini-storage units, self-storage units, or storage space.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
    Section 1. That chapter 10-45 be amended by adding thereto a NEW SECTION to read as follows:

    There is hereby imposed a tax at the rate of four percent upon the gross receipts of any person engaging in the business of renting mini-storage units, self-storage units, or storage space.
    Section 2. That chapter 10-46 be amended by adding thereto a NEW SECTION to read as follows:

    A tax is hereby imposed on the privilege of the use of mini-storage units, self- storage units, or storage space in this state at the rate of four percent of the rental payments for use of the property.
    Section 3. That chapter 10-45 be amended by adding thereto a NEW SECTION to read as

follows:

    The Legislature finds that pursuant to § 10-45-5.2, the Legislature intended to subject general warehousing and storage (industry no. 4225) of the Standard Industrial Classification Manual, 1987, as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President, to the South Dakota sales tax, including "Warehousing, self- storage" and "Miniwarehouse warehousing." Therefore, the contrary holding in In the Matter of the Sales Tax Liability of James Pirmantgen & Patrician Carlson, 2008 SD 127, is hereby abrogated.