Section 10-45-3.4 - Exemption of certain parts, repairs, or maintenance on agricultural or irrigationequipment. - South Dakota Statutes

10-45-3.4. Exemption of certain parts, repairs, or maintenance on agricultural or irrigation equipment. There are exempted from the provisions of this chapter and the tax imposed by it, gross receipts from the sale of the following:
(1) Parts or repairs on machinery or equipment which are clearly identifiable as used primarily for agricultural purposes, including irrigation equipment, if the part replaces a farm machinery or irrigation equipment part assigned a specific or generic part number by the manufacturer of the farm machinery or irrigation equipment; and
(2) Maintenance items and maintenance services used on machinery or equipment which are clearly identifiable as used primarily for agricultural purposes, including irrigation equipment.

Source: SL 2002, ch 64, § 19; SL 2006, ch 47, § 1.