There are specifically 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 sales tax or use tax was paid upon the original purchase of the device.
S.D. Codified Laws § 10-45-16.2
Exemption of gross receipts from rental of devices used to apply agricultural fertilizers and pesticides
Source: SL 1986, ch 103; SL 2006, ch 48, § 1.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.