South Dakota Statutes
§ 10-46-17.8 — Exemption of rental of devices used to apply agricultural fertilizers and pesticides.
South Dakota § 10-46-17.8
This text of South Dakota § 10-46-17.8 (Exemption of 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 § 10-46-17.8 (2026).
Text
There is specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the rental of devices primarily used to apply fertilizers and pesticides, as defined in § 38-20A-1 , for agricultural purposes.
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Legislative History
SL 2006, ch 48, § 3.
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Bluebook (online)
South Dakota § 10-46-17.8, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46-17.8.