S.D. Codified Laws § 10-45-18.6

Current through the 2024 Legislative Session

Section 10-45-18.6 - Exemption for sale of swine or cattle semen

There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of swine semen and cattle semen to be used for agricultural purposes.

SDCL 10-45-18.6

SL 2006, ch 50, § 1.