{"data":{"id":"us-sd/sdcl-10-45-16.2","jurisdiction":"us-sd","citation":"SDCL § 10-45-16.2","heading":"Exemption of gross receipts from rental of devices used to apply agricultural fertilizers and pesticides.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-16.2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"4e8eb2c9e100e19f73a8640ea6b031c59c13fa2087fcb6d07d36fef079853619","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-16.1","next":"us-sd/sdcl-10-45-16.3"},"notice":"GroundRules: Original legal text. Not legal advice."}