{"data":{"id":"us-sd/sdcl-10-46e-4","jurisdiction":"us-sd","citation":"SDCL § 10-46E-4","heading":"Farm machinery defined.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-46E. EXCISE TAX ON FARM MACHINERY, FARM ATTACHMENT UNITS, AND IRRIGATION EQUIPMENT"],"source_url":"https://sdlegislature.gov/Statutes/10-46E-4","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"c5b9c955a510fd94ea9d93c9d57886e13999a9933da23061733ae355ed211b15","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46e-3","next":"us-sd/sdcl-10-46e-5"},"notice":"GroundRules: Original legal text. Not legal advice."}