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.
Rental of fertilizer and pesticide devices exempt--Conditions
SDCL § 10-46E-10 — under EXCISE TAX ON FARM MACHINERY, FARM ATTACHMENT UNITS, AND IRRIGATION EQUIPMENT.
SDCL § 10-46E-10