Any equipment such as a power feed box, mixer, manure spreaders, stack mover, grinder, and fertilizer spreader, if mounted or affixed to a motor vehicle, machine or other piece of agricultural equipment which is licensed, registered or taxed pursuant to SDCL chapter 32-5, is considered a farm machine if used exclusively for agricultural purposes.

A truck box and hoist is not an attachment.

Source: 2 SDR 2, effective July 17, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 32 SDR 58, adopted October 5, 2005, effective January 1, 2006; 32 SDR 225, effective July 3, 2006.

General Authority: SDCL 10-45-47.1(3) , 10-46E-11(3).

Law Implemented: SDCL 10-45-3.4 , 10-46E-8.