South Dakota Statutes
§ 10-46E-10 — Rental of fertilizer and pesticide devices exempt--Conditions.
South Dakota § 10-46E-10
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-46DEXCISE TAX ON FARM MACHINERY, FARM ATTACHMENT UNITS, AND IRRIGATION EQUIPMENT
This text of South Dakota § 10-46E-10 (Rental of fertilizer and pesticide devices exempt--Conditions.) 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 § 10-46E-10 (2026).
Text
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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Legislative History
SL 2006, ch 58, § 10.
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Bluebook (online)
South Dakota § 10-46E-10, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46E-10.