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.
Structure South Dakota Codified Laws
Chapter 46E - Excise Tax On Farm Machinery, Farm Attachment Units,
Section 10-46E-4 - Farm machinery defined.
Section 10-46E-6 - Tax collection and administration.
Section 10-46E-7 - Filing of returns and payment of tax due.
Section 10-46E-8 - Application of chapters 10-45 and 10-46.
Section 10-46E-9 - Revenue deposited in general fund.
Section 10-46E-10 - Rental of fertilizer and pesticide devices exempt--Conditions.
Section 10-46E-11 - Promulgation of rules.