10-45-18.6. Exemption for sale of swine or cattle semen.
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/sd/title-10/chapter-10-45/10-45-18-6·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.