South Dakota Statutes
§ 10-45-18.5 — Exemption for sale of feed for certain nondomestic animals.
South Dakota § 10-45-18.5
This text of South Dakota § 10-45-18.5 (Exemption for sale of feed for certain nondomestic animals.) 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 § 10-45-18.5 (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 feed for any nondomestic animal regulated by the Animal Industry Board pursuant to § 40-3-26 , if the feed is to be used by a farmer or rancher who is regularly engaged in the breeding and raising of such animals.
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Legislative History
SL 1993, ch 311, § 11.
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Bluebook (online)
South Dakota § 10-45-18.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-18.5.