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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45 - Retail Sales And Service Tax
§ 10-45-16.3 Exemption of gross receipts from rental of agricultural devices owned by conservation district.
Universal Citation: SD Codified L § 10-45-16.3 (2017)
10-45-16.3. Exemption of gross receipts from rental of agricultural devices owned by conservation district. There are specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it, gross receipts from the rental of devices used primarily for agricultural purposes if such devices are owned by a conservation district organized pursuant to chapter 38-8.
Source: SL 1988, ch 118.
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