There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of commercial fertilizers, either liquid or solid, when five hundred pounds or more are sold in a single sale to be used exclusively for agricultural purposes.
S.D. Codified Laws § 10-45-16
Exemption of commercial fertilizer used for agricultural purposes
Applied in 1 court decision — leading case Cooperative Agronomy Services v. South Dakota Department of Revenue (2003)
Most recently applied in Cooperative Agronomy Services v. South Dakota Department of Revenue (August 2003)
Source: SDC 1939, § 57.3202 (10) as added by SL 1964, ch 215.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.