Changes to Existing Law

There are hereby specifically exempted from the provisions of this chapter and12 from the computation of the amount of tax imposed by it, gross receipts from the sale of13 pesticides, as defined in § 38-20A-1, to be used exclusively by the purchaser for agricultural14 purposes. Any product or substance to be used in conjunction with the application or use of15 100 copies were printed on recycled paper by the South DakotaLegislative Research Council at a cost of $.167 per page.v Insertions into existing statutes are indicated by underscores.Deletions from existing statutes are indicated by overstrikes. - 2 -SB pesticides for agricultural purposes is also exempt. The products or substances include1 adjuvants, surfactants, ammonium sulfate, inoculants, drift retardants, water conditioners, seed2 treatments, foam markers, and foam dyes. Equipment, other than farm machinery, attachment3 units, and irrigation equipment used exclusively for agricultural purposes for the application of4 pesticides and related products and substances is not exempt. The tax imposed by this chapter5 on endoparasiticides and ectoparasiticides shall be used for veterinary student tuition grants, South Dakota State University veterinary program operations, and the operations and activities7 conducted by the State Animal Disease Research and Diagnostic Laboratory established in § 13- 58-13. The amount of funding dedicated for the tuition grants and the laboratory South Dakota State University veterinary program operations shall be based upon the difference between in- state and out-of-state tuition for veterinary student grants plus an amount of two hundred fifty thousand dollars designated for South Dakota students at the Iowa State University veterinary program in fiscal year 2020 and escalating each fiscal year thereafter, in accordance with the consumer price index. An additional amount of two hundred fifty thousand dollars shall be used to support the operations of the laboratory. The funding shall be budgeted and expended through15 the general appropriations act pursuant to chapter 4-7.

The use in this state of pesticides Pesticides, as defined in § 38-20A-1 to be used18 exclusively for agricultural purposes is specifically exempted, are exempt from the tax imposed19 by this chapter. Any product or substance to be used in conjunction with the application or use20 of pesticides for agricultural purposes is also exempt. These products or substances include21 adjuvants, surfactants, ammonium sulfate, inoculants, drift retardants, water conditioners, seed22 treatments, foam markers, and foam dyes. Equipment, other than farm machinery, attachment23 units, and irrigation equipment used exclusively for agricultural purposes, for the application24 - 3 -SB of pesticides and related products and substances is not exempt. The tax imposed by this chapter1 on endoparasiticides and ectoparasiticides shall be used for veterinary student tuition grants, South Dakota State University veterinary program operations, and the operations and activities3 conducted by the State Animal Disease Research and Diagnostic Laboratory established in § 13- 58-13. The amount of funding dedicated for the tuition grants and the laboratory South Dakota State University veterinary program operations shall be based upon the difference between in- state and out-of-state tuition for veterinary student grants plus an amount of two hundred fifty thousand dollars designated for South Dakota students at the Iowa State University veterinary program in fiscal year 2020 and escalating each fiscal year thereafter, in accordance with the consumer price index. An additional amount of two hundred fifty thousand dollars shall be used to support the operations of the laboratory. The funding shall be budgeted and expended through11 the general appropriations act pursuant to chapter 4-7.12

The Board of Regents may negotiate and enter into contractual agreements contracts with Iowa State University accredited institutions of higher education, including the University of Minnesota, to reserve spaces for South Dakota resident State University students8 entering the course of completing the remaining requirements for a degree in veterinary9 medicine.