South Dakota Statutes
§ 10-45-16 — Exemption of commercial fertilizer used for agricultural purposes.
South Dakota § 10-45-16
This text of South Dakota § 10-45-16 (Exemption of commercial fertilizer used for agricultural purposes.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-45-16 (2026).
Text
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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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.
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Bluebook (online)
South Dakota § 10-45-16, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-16.