South Dakota Codified Laws
Chapter 46E - Excise Tax On Farm Machinery, Farm Attachment Units,
Section 10-46E-4 - Farm machinery defined.

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, §4.

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Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

Chapter 46E - Excise Tax On Farm Machinery, Farm Attachment Units,

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.