South Dakota 46E — Excise Tax On Farm Machinery, Farm Attachment Units, And Irrigation Equipment
- 10-46E-1 — Tax imposed on gross receipts from sale, resale, or lease of farm machinery,attachment units, and irrigation equipment--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 and attachment units 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.