ENTITLED, An Act to
exempt swine and cattle semen from sales and use taxes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section
1.
That chapter
10-45
be amended by adding thereto a NEW SECTION to read as
follows:
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.
Section
2.
That chapter
10-46
be amended by adding thereto a NEW SECTION to read as
follows:
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.