South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-46E-4: Farm machinery defined.

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TITLE 10. TAXATION
CHAPTER 10-46E. EXCISE TAX ON FARM MACHINERY, FARM ATTACHMENT UNITS, AND IRRIGATION EQUIPMENT

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.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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