§ 10-46E-10 Rental of fertilizer and pesticide devices exempt--Conditions.

SD Codified L § 10-46E-10 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

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.

Source: SL 2006, ch 58, § 10.