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. - 10-46E-1. Tax imposed on gross receipts from sale, resale, or...

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. - 10-46E-2. Tax imposed on use, storage, and consumption of farm...

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. - 10-46E-3. Tax imposed on use, storage, and consumption of farm...

Section 10-46E-4 - Farm machinery defined. - 10-46E-4. Farm machinery defined. For purposes of this chapter, farm...

Section 10-46E-5 - Farm machinery, attachment units, and irrigation equipment sold at public auction. - 10-46E-5. Farm machinery, attachment units, and irrigation equipment sold at...

Section 10-46E-6 - Tax collection and administration. - 10-46E-6. Tax collection and administration. The tax imposed by §10-46E-1...

Section 10-46E-7 - Filing of returns and payment of tax due. - 10-46E-7. Filing of returns and payment of tax due. Any...

Section 10-46E-8 - Application of chapters 10-45 and 10-46. - 10-46E-8. Application of chapters 10-45 and 10-46. Where applicable and...

Section 10-46E-9 - Revenue deposited in general fund. - 10-46E-9. Revenue deposited in general fund. The revenue from the...

Section 10-46E-10 - Rental of fertilizer and pesticide devices exempt--Conditions. - 10-46E-10. Rental of fertilizer and pesticide devices exempt--Conditions. There are...

Section 10-46E-11 - Promulgation of rules. - 10-46E-11. Promulgation of rules. The secretary of revenue may promulgate...

Section 10-46E-12 - Prohibited acts--Misdemeanor or felony. - 10-46E-12. Prohibited acts--Misdemeanor or felony. Any person who: (1)Makes any...

Section 10-46E-13 - Credit for sales, use, or gross receipts tax paid to another state or its political subdivisions--Reciprocity. - 10-46E-13. Credit for sales, use, or gross receipts tax paid...