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S.D. Codified Laws ch. 10-46E – Excise Tax on Farm Machinery, Farm Attachment Units, and Irrigation Equipment | Midpage
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South Dakota Codified Laws
Title 10
Chapter 10-46E
S.D. Codified Laws ch. 10-46E
Excise Tax on Farm Machinery, Farm Attachment Units, and Irrigation Equipment
10-46E-1
Gross receipts tax imposed--Farm machinery, attachment units, and irrigation equipment--Sale, resale, or lease--Rate--Trade-ins.
10-46E-2
Tax imposed on use, storage, and consumption of farm machinery, attachment units, and irrigation equipment purchased or leased for use in state--Rate.
10-46E-3
Tax 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-4
Farm machinery defined.
10-46E-5
Farm machinery, attachment units, and irrigation equipment sold at public auction.
10-46E-6
Tax collection and administration.
10-46E-7
Filing of returns and payment of tax due.
10-46E-8
Application of chapters 10-45 and 10-46.
10-46E-9
Revenue deposited in general fund.
10-46E-10
Rental of fertilizer and pesticide devices exempt--Conditions.
10-46E-11
Promulgation of rules.
10-46E-12
Prohibited acts--Misdemeanor or felony.
10-46E-13
Credit for sales, use, or gross receipts tax paid to another state or its political subdivisions--Reciprocity.