CHAPTER 70

(HB 1128)

Revise the definition of agricultural purposes as it relates to sales tax.

         ENTITLED, An Act to  revise the definition of agricultural purposes as it relates to 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, or growing and , or harvesting of food or fiber upon agricultural land, including dairy products, livestock, and crops. The services of custom harvesters, chemical applicators, fertilizer spreaders, hay grinders, and cultivators are considered agricultural purposes;

     Signed February 23, 2005

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