South Dakota Statutes
§ 10-45-18.6 — Exemption for sale of swine or cattle semen.
South Dakota § 10-45-18.6
This text of South Dakota § 10-45-18.6 (Exemption for sale of swine or cattle semen.) 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 § 10-45-18.6 (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 swine semen and cattle semen to be used for agricultural purposes.
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Legislative History
SL 2006, ch 50, § 1.
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Bluebook (online)
South Dakota § 10-45-18.6, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-18.6.