10-46-16. Exemption of livestock, poultry, ostriches, emus, or rheas used in producing taxable final product.

No gross receipts from sales of livestock or live poultry, ostriches, emus, or rheas, if such sales are a part of a series of transactions incident to producing a finished product intended to be offered for an ultimate retail sale, shall be taxable under this chapter, except that an ultimate retail sale interrupting the series of transactions with an intended final use or consumption shall be taxable.

Source: SL 1951, ch 461; SDC Supp 1960, § 57.3202-1; SL 1992, ch 94, § 4.



SDLRC - Codified Law 10-46-16 - Exemption of livestock, poultry, ostriches, emus, or rheas used in producing taxable final product.

10-46-16.1. Exemption of gross receipts from sale of live gamebirds by producer to certain nonprofit organizations.

There are specifically exempted from the provisions of this chapter and the computation of the tax imposed by it, gross receipts from the sale of live gamebirds sold by the producer to nonprofit organizations which release such birds or to commercial hunting operators who charge fees to hunt such birds.

Source: SL 1989, ch 108, § 2.



SDLRC - Codified Law 10-46-16 - Exemption of livestock, poultry, ostriches, emus, or rheas used in producing taxable final product.

10-46-16.2. Exemption of gross receipts from sales of certain animals.

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 live cattle, buffalo, sheep, goats, swine, poultry, ostriches, emus, rheas, and domesticated fur-bearing animals defined in chapter 40-35, used or to be used as breeding or production stock, 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.

Source: SL 1989, ch 113, § 3; SL 1992, ch 94, § 5.



SDLRC - Codified Law 10-46-16 - Exemption of livestock, poultry, ostriches, emus, or rheas used in producing taxable final product.

10-46-16.3. Exemption of gross receipts from sale of feed and bedding for certain animals.

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. The term, bedding, only includes straw, corn stover, and bean straw.

Source: SL 1989, ch 113, § 4; SL 1992, ch 94, § 6; SL 2006, ch 49, § 2; SL 2012, ch 70, § 2.



SDLRC - Codified Law 10-46-16 - Exemption of livestock, poultry, ostriches, emus, or rheas used in producing taxable final product.

10-46-16.4. Exemption for sale of certain live nondomestic animals.

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 any live nondomestic animal regulated by the Animal Industry Board pursuant to § 40-3-26, if the animal is to be used by a farmer or rancher who is regularly engaged in the breeding and raising of such animals.

Source: SL 1993, ch 311, § 12.



SDLRC - Codified Law 10-46-16 - Exemption of livestock, poultry, ostriches, emus, or rheas used in producing taxable final product.

10-46-16.5. Exemption for sale of feed for certain live nondomestic animals.

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 § 40-3-26, if the feed is to be used by a farmer or rancher who is regularly engaged in the breeding and raising of such animals.

Source: SL 1993, ch 311, § 13.



SDLRC - Codified Law 10-46-16 - Exemption of livestock, poultry, ostriches, emus, or rheas used in producing taxable final product.

10-46-16.6. Exemption for sale of swine or cattle semen.

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.

Source: SL 2006, ch 50, § 2.