SDCL § 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.