Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45 - RETAIL SALES AND SERVICE TAX
Section 10-45-15 - Exemption of seed used for agricultural purposes

S.D. Codified Laws § 10-45-15

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Current through the 2024 Legislative Session
Section 10-45-15 - Exemption of seed used for agricultural purposes

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 seed legumes, seed grasses, and seed grains, when twenty-five pounds or more are sold in a single sale to be used exclusively for agricultural purposes.

SDCL 10-45-15

SDC 1939, § 57.3202 (11) as added by SL 1965, ch 289, § 1.