South Dakota StatutesChapter 46E - Excise Tax On Farm Machinery, Farm Attachment Units, And Irrigation Equipment
- 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-10 - Rental of fertilizer and pesticide devices exempt--Conditions.
- Section 10-46E-11 - Promulgation of rules.
- Section 10-46E-12 - Prohibited acts--Misdemeanor or felony.
- 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 and attachment units sold at public auction.
- 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.