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State of South Dakota
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EIGHTY-SECOND SESSION
LEGISLATIVE ASSEMBLY,
2007
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708N0475
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SENATE BILL
NO.
183
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Introduced by:
Senators Peterson (Jim), Bartling, and Hanson (Gary) and Representatives
Pitts, DeVries, Hargens, Rausch, Sigdestad, Street, and Tidemann
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FOR AN ACT ENTITLED, An Act to
revise the definition of agricultural purposes used for the
administration of the sales tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section
1.
That subdivision (1) of
§
10-45-1
be amended to read as follows:
(1)
"Agricultural purposes," the
producing, raising, growing, or harvesting of food or
fiber upon agricultural land, including dairy products, livestock, and crops
raising and
harvesting of crops or timber or fruit trees, the rearing, feeding, and management of
farm livestock, poultry, fish, or nursery stock, the production of bees and apiary
products, or horticulture
. The services of custom harvesters, chemical applicators,
fertilizer spreaders, hay grinders, and cultivators are considered agricultural purposes;
250 copies of this document were printed by the South Dakota
Legislative Research Council at a cost of $.038 per page.
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Insertions into existing statutes are indicated by underscores.
Deletions from existing statutes are indicated by overstrikes.
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