Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 46E - EXCISE TAX ON FARM MACHINERY, FARM ATTACHMENT UNITS, AND IRRIGATION EQUIPMENT
Section 10-46E-10 - Rental of fertilizer and pesticide devices exempt-Conditions

S.D. Codified Laws § 10-46E-10

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Current through the 2024 Legislative Session
Section 10-46E-10 - Rental of fertilizer and pesticide devices exempt-Conditions

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.

SDCL 10-46E-10

SL 2006, ch 58, § 10.