<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-46-16.5 - Exemption for sale of feed for certain live nondomestic animals. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038988Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038988SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038988CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038988Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038988DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038988000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038988SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038988SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2038988Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46-16.5"><span class="s2038988SENU">10-46-16.5</span></a><span xml:space="preserve" class="s2038988SENU">. </span><span class="s2038988CL">Exemption for sale of feed for certain live nondomestic animals.</span></p><p dir="ltr" class="s2038988Normal-000000"><span xml:space="preserve" class="s2038988DefaultParagraphFont">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 for any nondomestic animal regulated by the Animal Industry Board pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=40-3-26"><span class="s2038988DefaultParagraphFont">40-3-26</span></a><span class="s2038988DefaultParagraphFont">, if the feed is to be used by a farmer or rancher who is regularly engaged in the breeding and raising of such animals.</span></p><p dir="ltr" class="s2038988Normal"><span xml:space="preserve" class="s2038988000001"> </span></p><p dir="ltr" class="s2038988Normal"><span class="s2038988SCL">Source:</span><span xml:space="preserve" class="s2038988SCL-000002"> SL 1993, ch 311, § 13.</span></p></div></body></html>