There are hereby specifically exempted from the provisions of this chapter and from the amount of tax imposed by it, gross receipts from the sale of electricity used to power irrigation pumps and the gross receipts from the horsepower charge on electric motors powering irrigation pumps whenever the purchaser has made the purchase exclusively for agricultural purposes.
S.D. Codified Laws § 10-45-19.1
Power charges for irrigation pumps exempt
Applied in 1 court decision — leading case In Re Appeal of Butte County (1986)
Most recently applied in In Re Appeal of Butte County (April 1986)
Source: SL 1979, ch 85, § 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.