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§ 10-45-16.2 Exemption of gross receipts from rental of devices used to apply agricultural fertilizers and pesticides.

SD Codified L § 10-45-16.2 (2019) (N/A)
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10-45-16.2. Exemption of gross receipts from rental of devices used to apply agricultural fertilizers and pesticides. There are specifically 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 sales tax or use tax was paid upon the original purchase of the device.

Source: SL 1986, ch 103; SL 2006, ch 48, § 1.

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§ 10-45-16.1 Exemption of pesticides and related products or substances used for agricultural purposes--Use of funds from tax on endoparasiticides and ectoparasiticides.
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§ 10-45-16.3 Exemption of gross receipts from rental of agricultural devices owned by conservation district.