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South Dakota Codified Laws

Chapter 10-46E

S.D. Codified Laws ch. 10-46E

Excise Tax on Farm Machinery, Farm Attachment Units, and Irrigation Equipment

10-46E-1Gross receipts tax imposed--Farm machinery, attachment units, and irrigation equipment--Sale, resale, or lease--Rate--Trade-ins.10-46E-2Tax imposed on use, storage, and consumption of farm machinery, attachment units, and irrigation equipment purchased or leased for use in state--Rate.10-46E-3Tax imposed on use, storage, and consumption of farm machinery, attachment units, and irrigation equipment not originally purchased for in-state use--Rate--Trade-ins--Exemption.10-46E-4Farm machinery defined.10-46E-5Farm machinery, attachment units, and irrigation equipment sold at public auction.10-46E-6Tax collection and administration.10-46E-7Filing of returns and payment of tax due.10-46E-8Application of chapters 10-45 and 10-46.10-46E-9Revenue deposited in general fund.10-46E-10Rental of fertilizer and pesticide devices exempt--Conditions.10-46E-11Promulgation of rules.10-46E-12Prohibited acts--Misdemeanor or felony.10-46E-13Credit for sales, use, or gross receipts tax paid to another state or its political subdivisions--Reciprocity.