Section 10-46-17.8 - Exemption of rental of devices used to apply agricultural fertilizers and pesticides. - South Dakota Statutes

10-46-17.8. Exemption of rental of devices used to apply agricultural fertilizers and pesticides. 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.

Source: SL 2006, ch 48, § 3.