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

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Excise Tax On Farm Machinery, Farm Attachment Units,
  5. Farm machinery, attachment units, and irrigation equipment sold at public auction.

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10-46E-5. Farm machinery, attachment units, and irrigation equipment sold at public auction.

Farm machinery, attachment units, and irrigation equipment, other than replacement parts, sold at public auction shall be taxed pursuant to §10-46E-1 without regard to its intended use.

Source: SL 2006, ch 58, §5, eff. Apr. 1, 2006; SL 2015, ch 67, §5.


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