Self-Storage Sales Tax Reinstated in South Dakota

On Monday, the South Dakota Senate approved a plan to restore the state sales tax on self-storage units. Last month, the state Supreme Court ruled that self-storage was not a business subject to the tax, but the Senate just voted 18-17 to pass SB42, which changes the law. Fortunately for storage operators, a move to put the measure into immediate effect failed, so if the bill becomes law, the tax will not be applied to self-storage units until July. The bill next goes to the House. Supporters say the state would lose $1 million in revenue unless the tax is restored.
 
Source: The Daily Republic, Senate votes to continue tax on self-storage units