Repealed by SL 1995, ch 68 , § 36

SDCL § 10-46-13.2 — under USE TAX.

SDCL § 10-46-13.2

10-46-14 Exemption of commodities otherwise taxed. 10-46-15 Exemption of property of educational institutions and hospitals--Use of property by individuals taxable--Registration of motor vehicles--Quarterly reports. 10-46-15.1 Exemption of insulin for human use. 10-46-15.2 Exemption of authorized purchases made with food stamps. 10-46-15.3 Exemption of authorized purchases of food. 10-46-15.4 Exemption of fair market value of property or service given without charge to exempt organization. 10-46-15.5 Exemption of prescribed drugs used by humans. 10-46-15.6 Exemption of prescribed medical equipment or prosthetic devices used by humans. 10-46-15.7 Exemption of prescribed medical devices used by humans. 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. 10-46-16.2 Exemption of gross receipts from sales of certain animals. 10-46-16.3 Exemption of gross receipts from sale of feed and bedding for certain animals. 10-46-16.4 Exemption for sale of certain live nondomestic animals. 10-46-16.5 Exemption for sale of feed for certain live nondomestic animals. 10-46-16.6 Exemption for sale of swine or cattle semen. 10-46-17 Exemption of motor fuel used for agricultural purposes. 10-46-17.1