In addition to gross receipts exempted by state law and therefore from tax imposed hereunder, there are hereby specifically exempted from the provisions of this chapter and from computation of the amount of tax imposed by it, the following:
(A) Parts or repairs on machinery or equipment, which are clearly identifiable as used primarily for agricultural purposes as taxed pursuant to SDCL § 10-45-3.4;
(B) Farm machinery or equipment taxed pursuant to SDCL § 10-45-3.5;
(C) Agricultural animal health products and medicines; and
(D) Gross receipts from selling food, as defined by the Food Stamp Act of 1977 (Pub. L. No. 95-113, September 29, 1977), 7 U.S.C. § 2012(k), as amended through January 1, 1983, in rules promulgated pursuant thereto.
(Prior Code, § 20-10)