10-45-15. Exemption of seed used for agricultural purposes. There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of seed legumes, seed grasses, and seed grains, when twenty-five pounds or more are sold in a single sale to be used exclusively for agricultural purposes.
Source: SDC 1939, § 57.3202 (11) as added by SL 1965, ch 289, § 1.
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