{"data":{"id":"us-sd/sdcl-10-45-18.6","jurisdiction":"us-sd","citation":"SDCL § 10-45-18.6","heading":"Exemption for sale of swine or cattle semen.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-18.6","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"499faaf830f0fb80100fe8d8034fb6262f192cbfdf4919c0e15bc3046176699a","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-18.5","next":"us-sd/sdcl-10-45-19"},"notice":"GroundRules: Original legal text. Not legal advice."}