South Dakota Statutes
§ 10-46E-10 — Rental of fertilizer and pesticide devices exempt--Conditions.
South Dakota·Title 10 TAXATION·Ch. 10-46D EXCISE TAX ON FARM MACHINERY, FARM ATTACHMENT UNITS, AND IRRIGATION EQUIPMENT
There are 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 the tax imposed by this chapter was paid upon the original purchase of the device.
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South Dakota § 10-46E-10 (Rental of fertilizer and pesticide devices exempt--Conditions.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 2006, ch 58, § 10.
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