Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Farming or other self-employment business expenses directly related to producing the goods or services of the business, and without which the goods or services could not be produced, are considered allowable deductions for the purposes of determining available earned income.
Source: SL 1975, ch 16, § 1; 7 SDR 66, 7 SDR 89, effective July 1, 1981; 9 SDR 42, effective October 10, 1982; 21 SDR 172, effective April 3, 1995; 52 SDR 55, effective December 2, 2025.