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

SDCL § 32-5B-2.2: Exemption for self-propelled agricultural application unit.

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Where this section sits in the code
  1. TITLE 32. MOTOR VEHICLES
  2. CHAPTER 32-5B. EXCISE TAX ON MOTOR VEHICLES

Any self-propelled agricultural application unit that is purchased for use in this state is exempt from the provisions of this chapter and chapters 32-3 and 32-5. For purposes of this section, the term, self-propelled agricultural application unit, is defined as equipment designed and used exclusively to carry and apply fertilizer, pesticides, or related products for agricultural purposes. This term does not include an application unit attached to a motor vehicle chassis.

Collected 2026-09-03T15:18:57Z. Source file · JSON

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