South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:22 — Dressed meat

The sale of livestock and live
poultry by farmers, feeders, dealers, and produce houses to persons to
slaughter for their own use are classed as sales of dressed meat and are
subject to sales or use tax.

Last amended: Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 15 SDR 58, effective October 19, 1988; 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-2 , 10-45-18 , 10-46-16. Rule 64:06:03:22.01 Household pets. 64:06:03:22.01. Household pets. Receipts from the sale of household pets are considered sales of tangible personal property and are taxable. Source: SL 1975, ch 16, § 1; 1

Source: official text