Repealed by SL 1983, ch 86 , § 3

10-46-17.2 Power for irrigation pumps exempt from tax. 10-46-17.3 Exemption of services enumerated in chapter 10-45 . 10-46-17.4 Exemption of freeport merchandise and stocks of merchandise brought as foreign or domestic merchandise into foreign trade zone--Stocks of merchandise defined--Application. 10-46-17.5 Exemption of pesticides and related products or substances used for agricultural purposes--Use of funds from tax on endoparasiticides and ectoparasiticides. 10-46-17.6 Exemption of parts, repair services, and maintenance items and services on certain farm machinery, attachment units, and irrigation equipment. 10-46-17.7 Exemption for gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment. 10-46-17.8 Exemption of rental of devices used to apply agricultural fertilizers and pesticides. 10-46-18 Delivery in state as prima facie evidence of sale for use in state. 10-46-18.1 Use of service in state prima facie evidence of taxability. 10-46-18.2 Money paid as evidence of value of service--Reasonable value governs. 10-46-18.3 List of sales property or services to residents--Cost. 10-46-19 Manner of collection of tax. 10-46-20 Collection of tax by retailer maintaining place of business in state--Receipt given to purchaser--Agents and places of business listed with secretary. 10-46-21 Semiannual report of sales by retailer maintaining place of business in state--Contents. 10-46-22 Permit for collection of tax by retailer not maintaining place of business in state--Security for collection and payment--Cancellation of permit. 10-46-23 Collection and remittance of tax by retailer. 10-46-24 Surety bond filed by retailer. 10-46-25 Securities deposited by retailer in lieu of bond. 10-46-26 Tax collected as debt of retailer. 10-46-27