Section 10-46-16.6 - Exemption for sale of swine or cattle semen.
10-46-16.6. Exemption for sale of swine or cattle semen. 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 swine semen and cattle semen to be used for agricultural purposes.
Source: SL 2006, ch 50, § 2.