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.
S.D. Admin. R. 64:06:03:22
General Authority: SDCL 10-45-47.1, 10-46-35.1.
Law Implemented: SDCL 10-45-2, 10-45-18, 10-46-16.