64:06:03:01Agricultural products.
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Gross receipts from sales of farm products by a farmer for resale are not subject to sales tax. If a farmer holds out to the public as a seller of farm products and makes regular sales to consumers, the farmer is in a retail business and must have a sales tax license and report the tax on such sales. A farmer making occasional sales of farm products to consumers is not required to have a sales tax license and report sales tax on the sales.
Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.
General Authority
- SDCL 10-45-47.1 ↗Amended by SB177 (2025) — Provide a sales and use tax refund for goods and services related to data centerAmended by SB138 (2023) — provide for the distribution of tax revenue from certain sales occurring on fairAmended by HB1287 (2020) — provide exemption of certain taxes for certain nursing home providers and commun