South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-46-16.6: Exemption for sale of swine or cattle semen.

Where this section sits in the code

TITLE 10. TAXATION
CHAPTER 10-46. USE TAX

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.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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