Rental of fertilizer and pesticide devices exempt--Conditions.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Excise Tax On Farm Machinery, Farm Attachment Units,
  5. Rental of fertilizer and pesticide devices exempt--Conditions.

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10-46E-10. Rental of fertilizer and pesticide devices exempt--Conditions.

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.

Source: SL 2006, ch 58, §10.


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