South Dakota Codified Laws 10-45-16.3. Exemption of gross receipts from rental of agricultural devices owned by conservation district
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There are specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it, gross receipts from the rental of devices used primarily for agricultural purposes if such devices are owned by a conservation district organized pursuant to chapter 38-8.
Source: SL 1988, ch 118.