South Dakota Statutes
§ 10-45-16.3 — Exemption of gross receipts from rental of agricultural devices owned by conservation district.
South Dakota § 10-45-16.3
This text of South Dakota § 10-45-16.3 (Exemption of gross receipts from rental of agricultural devices owned by conservation district.) 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 § 10-45-16.3 (2026).
Text
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 .
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Legislative History
SL 1988, ch 118.
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Bluebook (online)
South Dakota § 10-45-16.3, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-16.3.