10-46-17.2. Power for irrigation pumps exempt from tax.There are hereby specifically exempted from the provisions of this chapter and from the amount of tax imposed by it, gross receipts from the sale of electricity used to power irrigation pumps and the gross receipts from the horsepower charge on electric motors powering irrigation pumps whenever the purchaser has made the purchase exclusively for agricultural purposes. Source: SL 1979, ch 85, §2.
South Dakota Legal Code