South Dakota Codified Laws 10-45-16.2. Exemption of gross receipts from rental of devices used to apply agricultural fertilizers and pesticides
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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.
Source: SL 1986, ch 103; SL 2006, ch 48, § 1.