{"data":{"id":"us-sd/sdcl-10-46e-10","jurisdiction":"us-sd","citation":"SDCL § 10-46E-10","heading":"Rental of fertilizer and pesticide devices exempt--Conditions.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-46E. EXCISE TAX ON FARM MACHINERY, FARM ATTACHMENT UNITS, AND IRRIGATION EQUIPMENT"],"source_url":"https://sdlegislature.gov/Statutes/10-46E-10","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"de6b06b08a13b7873baf6c80532273e490545bb23df43a9fe4f0479c83a9af2e","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46e-9--2","next":"us-sd/sdcl-10-46e-11"},"notice":"GroundRules: Original legal text. Not legal advice."}