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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-4 Farm machinery defined.
Universal Citation: SD Codified L § 10-46E-4 (2017)
10-46E-4. Farm machinery defined. For purposes of this chapter, farm machinery, includes all-terrain vehicles of three or more wheels used exclusively by the purchaser for agricultural purposes on agricultural land. The purchaser shall sign and deliver to the seller a statement that the all-terrain vehicle will be used exclusively for agricultural purposes.
Source: SL 2006, ch 58, ยง 4.
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