There is specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the rental of devices primarily used to apply fertilizers and pesticides, as defined in § 38-20A-1, for agricultural purposes.
S.D. Codified Laws § 10-46-17.8
Exemption of rental of devices used to apply agricultural fertilizers and pesticides
Source: SL 2006, ch 48, § 3.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.