{"data":{"id":"us-sd/sdcl-10-45-16","jurisdiction":"us-sd","citation":"SDCL § 10-45-16","heading":"Exemption of commercial fertilizer used for agricultural purposes.","body":"There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of commercial fertilizers, either liquid or solid, when five hundred pounds or more are sold in a single sale to be used exclusively for agricultural purposes.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-16","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"1a3bf659d5e988cbd3f08641a619c3427e29a625e2af810b70d5b3935de78b87","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-15.1","next":"us-sd/sdcl-10-45-16.1"},"notice":"GroundRules: Original legal text. Not legal advice."}