South Dakota Statutes
§ 10-45-19.1 — Power charges for irrigation pumps exempt.
South Dakota § 10-45-19.1
This text of South Dakota § 10-45-19.1 (Power charges for irrigation pumps exempt.) 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 § 10-45-19.1 (2026).
Text
There are hereby specifically exempted from the provisions of this chapter and from the amount of tax imposed by it, gross receipts from the sale of electricity used to power irrigation pumps and the gross receipts from the horsepower charge on electric motors powering irrigation pumps whenever the purchaser has made the purchase exclusively for agricultural purposes.
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Related
In Re Appeal of Butte County
385 N.W.2d 108 (South Dakota Supreme Court, 1986)
Legislative History
SL 1979, ch 85, § 1.
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Bluebook (online)
South Dakota § 10-45-19.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-19.1.