{"data":{"id":"us-sd/sdcl-10-46-17","jurisdiction":"us-sd","citation":"SDCL § 10-46-17","heading":"Exemption of motor fuel used for agricultural purposes.","body":"Motor fuel, including kerosene, tractor fuel, natural and artificial gas, liquefied petroleum gas, and distillate, when used for agricultural purposes, is exempt from the tax imposed by this chapter.\nFor the purposes of this section, agricultural purposes does not include the lighting or heating of any farm residence.","path":["TITLE 10. TAXATION","CHAPTER 10-46. USE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46-17","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"4593f9a5c09170cee8cd9302310dba6b4916a7b5746e48f5b0365f12b8ebc7b0","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46-16.6","next":"us-sd/sdcl-10-46-17.1"},"notice":"GroundRules: Original legal text. Not legal advice."}