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

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

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-46E. EXCISE TAX ON FARM MACHINERY, FARM ATTACHMENT UNITS, AND IRRIGATION EQUIPMENT

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.

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

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