South Dakota Statutes
§ 10-46-17.2 — Power for irrigation pumps exempt from tax.
South Dakota § 10-46-17.2
This text of South Dakota § 10-46-17.2 (Power for irrigation pumps exempt from tax.) 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 § 10-46-17.2 (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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Legislative History
SL 1979, ch 85, § 2.
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Bluebook (online)
South Dakota § 10-46-17.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46-17.2.