South Dakota Codified Laws
Chapter 46E - Excise Tax On Farm Machinery, Farm Attachment Units,
Section 10-46E-10 - Rental of fertilizer and pesticide devices exempt--Conditions.

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.

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Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

Chapter 46E - Excise Tax On Farm Machinery, Farm Attachment Units,

Section 10-46E-1 - Tax imposed on gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment--Rate--Trade-ins.

Section 10-46E-2 - Tax imposed on use, storage, and consumption of farm machinery, attachment units, and irrigation equipment purchased or leased for use in state--Rate.

Section 10-46E-3 - Tax imposed on use, storage, and consumption of farm machinery, attachment units, and irrigation equipment not originally purchased for in-state use--Rate--Trade-ins--Exemption.

Section 10-46E-4 - Farm machinery defined.

Section 10-46E-5 - Farm machinery, attachment units, and irrigation equipment sold at public auction.

Section 10-46E-6 - Tax collection and administration.

Section 10-46E-7 - Filing of returns and payment of tax due.

Section 10-46E-8 - Application of chapters 10-45 and 10-46.

Section 10-46E-9 - Revenue deposited in general fund.

Section 10-46E-10 - Rental of fertilizer and pesticide devices exempt--Conditions.

Section 10-46E-11 - Promulgation of rules.

Section 10-46E-12 - Prohibited acts--Misdemeanor or felony.

Section 10-46E-13 - Credit for sales, use, or gross receipts tax paid to another state or its political subdivisions--Reciprocity.