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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-18

Exemption of sales of livestock, poultry, ostriches, emus, or rheas other than ultimate retail sale

Official textsdlegislature.gov

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, are taxable under this chapter, except that an ultimate retail sale interrupting the series of transactions with an intended final use or consumption is taxable.

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

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In this chapter (40 sections)
  1. 10-45-1 · Definition of terms
  2. 10-45-2 · Tax on sale of tangible property
  3. 10-45-3 · 10-45-3. Repealed by SL 2006, ch 58, § 15, eff. April 1, 2006
  4. 10-45-4 · Tax on receipts from business services
  5. 10-45-5 · Tax on receipts from specific enumerated businesses and…
  6. 10-45-6 · Tax on utility services
  7. 10-45-7 · Tax on room or parking site rentals to transient guests
  8. 10-45-8 · Tax on admissions to amusements, athletic contests, or events
  9. 10-45-9 · Constitutional and statutory exemptions from taxation
  10. 10-45-10 · Exemption of sales to United States, states, municipalities,…
  11. 10-45-11 · Exemption of fuel sales otherwise taxed
  12. 10-45-12 · 10-45-12. Repealed by SL 1981, ch 103, § 2
  13. 10-45-13 · Exemption of receipts used for civic and nonprofit…
  14. 10-45-14 · Exemption of sales to educational institutions and…
  15. 10-45-15 · Exemption of seed used for agricultural purposes
  16. 10-45-16 · Exemption of commercial fertilizer used for agricultural…
  17. 10-45-18 · Exemption of sales of livestock, poultry, ostriches, emus,…
  18. 10-45-19 · Exemption of fuel used for agricultural or railroad purposes
  19. 10-45-20 · Exemptions applied to taxable services
  20. 10-45-21 · Tax additional to other occupation and privilege taxes
  21. 10-45-22 · Addition of tax to price of product or service
  22. 10-45-23 · Schedule for collection of tax from consumer
  23. 10-45-24 · Application for retailer permit--Contents and…
  24. 10-45-25 · Issuance of retailer permit--Limited to person and place…
  25. 10-45-26 · Refusal of permit to delinquent taxpayer--Bond to secure…
  26. 10-45-27 · 10-45-27, 10-45-27.1. Repealed by SL 2006, ch 61, §§ 2, 10,…
  27. 10-45-28 · 10-45-28. Repealed by SL 2007, ch 65, § 2
  28. 10-45-29 · Deduction allowed for sales refunds
  29. 10-45-30 · Bad debts--Deduction from amount upon which tax is…
  30. 10-45-31 · Receipts not issued for taxes remitted
  31. 10-45-32 · 10-45-32, 10-45-33. Repealed by SL 1986, ch 111, § 27
  32. 10-45-34 · 10-45-34. Repealed by SL 2010, ch 69, § 5
  33. 10-45-35 · Appeals from decisions of secretary
  34. 10-45-36 · 10-45-36. Repealed by SL 2010, ch 69, § 6
  35. 10-45-37 · Jeopardy assessment of sales tax--Lien and distress…
  36. 10-45-38 · 10-45-38 to 10-45-41.1. Repealed by SL 1986, ch 111, § 28
  37. 10-45-42 · Endorsement and return of uncollectible warrant--Liability…
  38. 10-45-43 · 10-45-43, 10-45-44. Repealed by SL 1986, ch 111, § 29
  39. 10-45-45 · Records preserved by persons subject to tax--Inspection by…
  40. 10-45-46 · 10-45-46. Repealed by SL 1978, ch 70, § 7
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