“Aquatic products classified as livestock. — 1. As used in this section, the term “aquaculture” means the controlled propagation, growth and harvest of aquatic organisms, as defined by rule of the conservation commission.”
2. For the purposes of construction of any law of this state or any rule or regulation promulgated by any department, board, or commission of this state, aquatic products obtained through aquaculture shall be treated and classified as livestock.” Therefore is exempt from sales tax.
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