South Dakota Sample Letter for Exemption of Ad Valorem Taxes
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You must be 65 years old or older OR disabled (as defined by the Social Security Act).
Save. Copy. agricultural services . - means businesses selling goods or services to a substantially agricultural clientele, including feed mills, seed sales, feed grinding services, and agricultural implement dealers.
Some customers are exempt from paying sales tax under South Dakota law. Examples include government agencies, some nonprofit organizations, and merchants purchasing goods for resale. Sellers are required to collect a valid exemption or resale certificate from buyers to validate each exempt transaction.
Fuel used for agricultural purposes is exempt from sales tax. This includes motor fuel, kerosene, tractor fuel, liquefied petroleum gas, natural and artificial gas, diesel fuels and distillate. Dyed fuel should be used in unlicensed agricultural equipment used to provide agricultural services on agricultural land.
Some customers are exempt from paying sales tax under South Dakota law. Examples include government agencies, some nonprofit organizations, and merchants purchasing goods for resale. Sellers are required to collect a valid exemption or resale certificate from buyers to validate each exempt transaction.
The sale or lease of farm machinery and attachment units and irrigation equipment used exclusively for agricultural purposes is subject to 4% state tax. Municipal tax does not apply to these sales (SDCL 10-46E).
South Dakota Property Tax Exemption for Disabled Veterans: South Dakota offers a partial property tax exemption up to $150,000 for disabled Veterans and their Surviving Spouse. This exemption applies to the house, garage and the lot up to one acre.
Ag Land Classification A county's acreage requirement can range from 20 acres to 160 acres. If the land does not meet the acreage criteria, then a minimum gross income of at least $2,500 must be shown to have come from an agricultural pursuit in three of the previous five years.
