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.
S.D. Codified Laws § 10-45-15
Exemption of seed used for agricultural purposes
Source: SDC 1939, § 57.3202 (11) as added by SL 1965, ch 289, § 1.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.