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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 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, 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.
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