South Dakota Statutes
§ 10-45-16.2 — Exemption of gross receipts from rental of devices used to apply agricultural fertilizers and pesticides.
South Dakota § 10-45-16.2
This text of South Dakota § 10-45-16.2 (Exemption of gross receipts from rental of devices used to apply agricultural fertilizers and pesticides.) 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 § 10-45-16.2 (2026).
Text
There are specifically 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 sales tax or use tax was paid upon the original purchase of the device.
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Legislative History
SL 1986, ch 103; SL 2006, ch 48, § 1.
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Bluebook (online)
South Dakota § 10-45-16.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-16.2.