FOR AN ACT ENTITLED, An Act to exempt bedding used for agricultural purposes from sales
and use taxes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That § 10-45-18.3 be amended to read as follows:
10-45-18.3. 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
and bedding for cattle, buffalo, sheep, goats, swine, pheasants, partridges, quail, poultry,
ostriches, emus, rheas, and domesticated fur-bearing animals defined in chapter 40-35, if such
feed
or bedding is used by farmers or ranchers who are regularly engaged in the business of
raising and feeding such animals, or producing milk for sale for human consumption, and horses
and other animals within the family equidae. The term, poultry, does not include any fowl other
than domestic fowl kept and raised for the market or the production of eggs for human
consumption.
Section 2. That § 10-46-16.3 be amended to read as follows:
10-46-16.3. 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
and bedding for cattle, buffalo, sheep, goats, swine, pheasants, partridges, quail, poultry,
ostriches, emus, rheas, and domesticated fur-bearing animals defined in chapter 40-35, if such
feed
or bedding is used by farmers or ranchers who are regularly engaged in the business of
raising and feeding such animals, or producing milk for sale for human consumption, and horses
and other animals within the family equidae. The term, poultry, does not include any fowl other
than domestic fowl kept and raised for the market or the production of eggs for human
consumption.