Exempts sales of soil amendments used exclusively for agriculture from sales tax.

South Dakota HB1254 exempts from sales tax the gross receipts from the sale of any soil amendment, provided that at least five hundred pounds of the product is sold in a single transaction for exclusive agricultural use. This amendment applies to the definitions and provisions outlined in chapter 10-45.

Exempts sales of soil amendments used exclusively for agriculture from sales tax.

South Dakota HB1254 exempts from sales tax the gross receipts from the sale of any soil amendment, provided that at least five hundred pounds of the product is sold in a single transaction for exclusive agricultural use. This amendment applies to the definitions and provisions outlined in chapter 10-45.