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