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Code · South Dakota · Title 10 · Chapter 10-46

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

49 words·~1 min read·/sd/title-10/chapter-10-46/10-46e-10

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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.
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