S.D. Admin. R. 64:06:03:22

Current through Register Vol. 50, page 162, June 24, 2024

Section 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.

SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 15 SDR 58, effective 10/19/1988; 16 SDR 76, effective 11/1/1989; 21 SDR 219, effective 7/1/1995.

General Authority: SDCL 10-45-47.1, 10-46-35.1.

Law Implemented: SDCL 10-45-2, 10-45-18, 10-46-16.