South Dakota Statutes
§ 10-45-15 — Exemption of seed used for agricultural purposes.
South Dakota § 10-45-15
This text of South Dakota § 10-45-15 (Exemption of seed used for agricultural purposes.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-45-15 (2026).
Text
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.
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Legislative History
SDC 1939, § 57.3202 (11) as added by SL 1965, ch 289, § 1.
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Bluebook (online)
South Dakota § 10-45-15, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-15.