The leader of the Conservatives in Scotland raised the issue of business rates in her first question to Ms Sturgeon on Thursday afternoon.
She raised the example of one small business owner whose rates were going up by over 60 per cent and asked whether the SNP leader felt that was acceptable.
Ms Sturgeon said the rates were being evaluated and all business owners were eligible to appeal if they think they were being wrongly charged.
She then used the question as an opportunity to attack the Conservatives over Brexit.
Ruth Davidson attacked Nicola Sturgeon and the SNP over Scottish business rates
“The last thing our businesses need right now – whether they are in Scotland or other parts of the UK – is to be ripped out of the world’s biggest single market,” she said.
“That is the future they face because of a Conservative government’s obsession with immigration rather than putting the interests of this economy first.”
Ms Sturgeon vowed to continue to push for membership of the single market – despite Theresa May making clear single market membership was off the table earlier this week.
Rising to respond Ms Davidson, who campaigned for Remain during the referendum, said: “Whenever she is under pressure she runs to Brexit.”
The Prime Minister has said she does not believe Scots who voted to remain in the European Union want a second independence referendum.
Theresa May outlined her Brexit strategy earlier this week
Whenever she is under pressure she runs to Brexit
Get Quotes on Home Insurance
Writing in The Times, Mrs May said she does not believe their votes represent "a wish to separate Scotland" from the rest of the UK.
It comes after Nicola Sturgeon said the Prime Minister's plan to take the UK out of the single market "undoubtedly" brings Scotland closer to a second referendum on independence.
Mrs May said the Westminster Government will work with the Scottish Government and the other devolved administrations to "deliver a Brexit that works for the whole of the UK".
She wrote: "While I respect the views of all those in Scotland who wanted the UK to remain in the EU, I do not believe that their votes represent a wish to separate Scotland from the rest of the United Kingdom or rerun the independence referendum."
Meet the Supreme Court Judges who will get last say on Article 50
Thu, December 1, 2016
These are the Supreme Court Judges who could stop Theresa May triggering Article 50 next week, throwing the UK’s plans to break from the EU into total disarray.
1 of 12
The Supreme Court Judges.
Reacting to Mrs May’s speech on Thursday, the Scottish First Minister said: “It seems the Westminster Tory Government now think they can do anything to Scotland and get away with it. They must start to understand how wrong they are.
"The UK Government cannot be allowed to take us out of the EU and the single market, regardless of the impact on our economy, jobs, living standards and our reputation as an open, tolerant country, without Scotland having the ability to choose between that and a different future.
"With her comments today, the Prime Minister has only succeeded in making that choice more likely."