10-45-16.3. Exemption of gross receipts from rental of agricultural devices owned by conservation district.
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/sd/title-10/chapter-10-45/10-45-16-3·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
There are specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it, gross receipts from the rental of devices used primarily for agricultural purposes if such devices are owned by a conservation district organized pursuant to chapter 38-8 .