South Dakota Statutes
§ 10-45-16 — Exemption of commercial fertilizer used for agricultural purposes.
There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of commercial fertilizers, either liquid or solid, when five hundred pounds or more are sold in a single sale to be used exclusively for agricultural purposes.
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South Dakota § 10-45-16 (Exemption of commercial fertilizer used for agricultural purposes.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Cooperative Agronomy Services v. South Dakota Department of Revenue
2003 SD 104 (South Dakota Supreme Court, 2003)
Legislative History
SDC 1939, § 57.3202 (10) as added by SL 1964, ch 215.
Nearby Sections
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