South Dakota · Through 2026-08-31 · Newer source version available

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

Where this section sits in the code

TITLE 10. TAXATION
CHAPTER 10-46E. EXCISE TAX ON FARM MACHINERY, FARM ATTACHMENT UNITS, AND IRRIGATION EQUIPMENT

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.

Collected 2026-09-03T15:18:56Z. Source file · JSON

Browse this collection