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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 46E - Excise Tax On Farm Machinery, Farm Attachment Units, And Irrigation Equipment
§ 10-46E-10 Rental of fertilizer and pesticide devices exempt--Conditions.
Universal Citation: SD Codified L § 10-46E-10 (2017)
10-46E-10. Rental of fertilizer and pesticide devices exempt--Conditions. There are exempted from the tax imposed by this chapter, gross receipts from the rental of devices primarily used to apply fertilizers and pesticides as defined in § 38-20A-1, for agricultural purposes, if the tax imposed by this chapter was paid upon the original purchase of the device.
Source: SL 2006, ch 58, § 10.
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