Excise Tax On Farm Machinery, Farm Attachment Units,

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Excise Tax On Farm Machinery, Farm Attachment Units,

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Section
10-46E-1

Tax imposed on gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment--Rate--Trade-ins.

Section
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.

Section
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.

Section
10-46E-4

Farm machinery defined.

Section
10-46E-5

Farm machinery, attachment units, and irrigation equipment sold at public auction.

Section
10-46E-6

Tax collection and administration.

Section
10-46E-7

Filing of returns and payment of tax due.

Section
10-46E-8

Application of chapters 10-45 and 10-46.

Section
10-46E-9

Revenue deposited in general fund.

Section
10-46E-10

Rental of fertilizer and pesticide devices exempt--Conditions.

Section
10-46E-11

Promulgation of rules.

Section
10-46E-12

Prohibited acts--Misdemeanor or felony.

Section
10-46E-13

Credit for sales, use, or gross receipts tax paid to another state or its political subdivisions--Reciprocity.