South Dakota Statutes

§ 10-46-16.6 — Exemption for sale of swine or cattle semen.

South Dakota § 10-46-16.6
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-45DUSE TAX

This text of South Dakota § 10-46-16.6 (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 § 10-46-16.6 (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, § 2.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-46-16.6, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46-16.6.