{"data":{"id":"us-sd/sdcl-10-46e-5","jurisdiction":"us-sd","citation":"SDCL § 10-46E-5","heading":"Farm machinery, attachment units, and irrigation equipment sold at public auction.","body":"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.","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-5","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"89584595570ccbbc18f9b890bfb035de0bb68f05f44e1c66b7c0889018c88628","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46e-4","next":"us-sd/sdcl-10-46e-6"},"notice":"GroundRules: Original legal text. Not legal advice."}