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State of South Dakota
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NINETY-FIRST SESSION LEGISLATIVE ASSEMBLY, 2016 |
| 519X0491 | HOUSE BILL NO. 1120 |
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Introduced by: Representatives Brunner, Klumb, Qualm, Schrempp, Solum, and Wiik and
Senators Ewing, Heinert, and Tieszen
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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:
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:
(1) "Agricultural purposes," the producing, raising, growing, 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. The harvesting of timber on land
within the state is considered an agricultural purpose;
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100 copies were printed on recycled paper by the South Dakota Legislative Research Council at a cost of $.161 per page. |
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Insertions into existing statutes are indicated by underscores. Deletions from existing statutes are indicated by |
