Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 46 - USE TAX
Section 10-46-17.8 - Exemption of rental of devices used to apply agricultural fertilizers and pesticides

S.D. Codified Laws § 10-46-17.8

Download
PDF
Current with legislation signed by the governor on or before 3/6/2024
Section 10-46-17.8 - Exemption of rental of devices used to apply agricultural fertilizers and pesticides

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.

SDCL 10-46-17.8

SL 2006, ch 48, § 3.