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

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Current through the 2024 Legislative Session
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.