As mandated by SDCL § 10-52-2, there are hereby exempted from the second 1% tax imposed by this subchapter gross receipts from the sale of the following described, namely to-wit:
(A) Parts or repairs on machinery or equipment which are clearly identifiable as used primarily for agricultural purposes as taxed pursuant to SDCL Ch. 10-46E, if the part replaces a farm machinery part assigned a specific or generic part number by the manufacturer of the farm machinery;
(B) Farm machinery or equipment taxed pursuant to SDCL § 10-45-3;
(C) Agricultural animal health products and medicines; and
(D) The sales of food as defined by the Food Stamp Act of 1977, being 7 U.S.C. §§ 2011 et seq., as amended through January 1, 1983.
(Ord. 1-5B, passed 10-3-1994)