41-1-7. Fish grown or raised for breeding purposes or sale.
For the purposes of sales taxes and commercial motor vehicle licensing and all other classifications and administration of the statutes of the State of South Dakota, the executive orders of the Governor of the State of South Dakota, administrative rules and regulations promulgated pursuant to chapter 1-26, fish grown or raised for breeding purposes for sale to others means:
(1)The fish and the products thereof are agricultural products;
(2)The breeding, raising, producing, or marketing of such fish or their products by the producer is a farming operation;
(3)One who engages in an operation defined by subdivision (2) of this section is a farmer.
Source: SL 1979, ch 275.