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- Title 10. Taxation
- Chapter 46e. Excise Tax On Farm Machinery, Farm Attachment Units, and Irrigation Equipment
SDCL 10-46E-10 Rental of Fertilizer and Pesticide Devices Exempt-Conditions
| Library | South Dakota Statutes |
| Edition | 2023 |
| Currency | Current through the 2023 Legislative Session |
| Year | 2023 |
| Citation | SDCL 10-46E-10 |
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 ...
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