South Dakota Statutes
§ 10-45-18 — Exemption of sales of livestock, poultry, ostriches, emus, or rheas other than ultimate retail sale.
South Dakota § 10-45-18
This text of South Dakota § 10-45-18 (Exemption of sales of livestock, poultry, ostriches, emus, or rheas other than ultimate retail sale.) 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 § 10-45-18 (2026).
Text
No gross receipts from sales of livestock or live poultry, ostriches, emus, or rheas, if such sales are a part of a series of transactions incident to producing a finished product intended to be offered for an ultimate retail sale, are taxable under this chapter, except that an ultimate retail sale interrupting the series of transactions with an intended final use or consumption is taxable.
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Legislative History
SL 1951, ch 461; SDC Supp 1960, § 57.3202-1; SL 1992, ch 94, § 1.
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Bluebook (online)
South Dakota § 10-45-18, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-18.