Section 10-45-19 - Exemption of fuel used for agricultural or railroad purposes. - South Dakota Statutes

10-45-19. Exemption of fuel used for agricultural or railroad purposes. Motor fuel, including kerosene, tractor fuel, liquefied petroleum gas, natural and artificial gas, diesel fuels, and distillate, when used for agricultural or railroad purposes, is exempt from excise taxes imposed under this chapter.
For the purposes of this section, agricultural purposes includes hay grinding but does not include the lighting or heating of any farm residence.
For the purposes of this section, railroad purposes includes only locomotives or track motor cars being operated on railroad tracks in road service in this state.

Source: SL 1945, ch 342, § 1; SL 1951, ch 457, §§ 1, 2; SL 1959, ch 439; SDC Supp 1960, § 57.3202-2; SL 1974, ch 102; SL 1985, ch 89, § 1; SL 1994, ch 96, § 2.