10-46E-10. Rental of fertilizer and pesticide devices exempt--Conditions.There are exempted from the tax imposed by this chapter, gross receipts from the rental of devices primarily used to apply fertilizers and pesticides as defined in §38-20A-1, for agricultural purposes, if the tax imposed by this chapter was paid upon the original purchase of the device. Source: SL 2006, ch 58, §10.
South Dakota Legal Code