South Dakota § 10-46-17.2 - Power for irrigation pumps exempt from tax.
Full text of South Dakota South Dakota Codified Laws § 10-46-17.2 — Power for irrigation pumps exempt from tax., with citation guidance and answers to common questions.
§ 10-46-17.2. Power for irrigation pumps exempt from tax.
There are hereby specifically exempted from the provisions of this chapter and from the amount of tax imposed by it, gross receipts from the sale of electricity used to power irrigation pumps and the gross receipts from the horsepower charge on electric motors powering irrigation pumps whenever the purchaser has made the purchase exclusively for agricultural purposes.
Source: SL 1979, ch 85, § 2.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-46-17.2
What does South Dakota Codified Laws § 10-46-17.2 cover?
Section 10-46-17.2 ("Power for irrigation pumps exempt from tax.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-46-17.2?
A common citation format is "South Dakota Codified Laws § 10-46-17.2" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-46-17.2 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.