Chapter 46e. Excise Tax On Farm Machinery, Farm Attachment Units, and Irrigation Equipment
Index
- SDCL 10-46E-1 [Effective Until 7/1/2027] Gross Receipts Tax Imposed-Farm Machinery, Attachment Units, and Irrigation Equipment-Sale, Resale, Or Lease-Rate-Trade-Ins
- SDCL 10-46E-1 [Effective 7/1/2027] Gross Receipts Tax Imposed-Farm Machinery, Attachment Units, and Irrigation Equipment-Sale, Resale, Or Lease-Rate-Trade-Ins
- SDCL 10-46E-2 Tax Imposed On Use, Storage, and Consumption of Farm Machinery, Attachment Units, and Irrigation Equipment Purchased Or Leased For Use In State-Rate
- SDCL 10-46E-3 Tax Imposed On Use, Storage, and Consumption of Farm Machinery, Attachment Units, and Irrigation Equipment Not Originally Purchased For In-State Use-Rate-Trade-Ins-Exemption
- SDCL 10-46E-4 Farm Machinery Defined
- SDCL 10-46E-5 Farm Machinery, Attachment Units, and Irrigation Equipment Sold At Public Auction
- SDCL 10-46E-6 Tax Collection and Administration
- SDCL 10-46E-7 Filing of Returns and Payment of Tax Due
- SDCL 10-46E-8 Application of Chapters 10-45 and 10-46
- SDCL 10-46E-9 Revenue Deposited In General Fund
- SDCL 10-46E-10 Rental of Fertilizer and Pesticide Devices Exempt-Conditions
- SDCL 10-46E-11 Promulgation of Rules
- SDCL 10-46E-12 Prohibited Acts-Misdemeanor Or Felony
- SDCL 10-46E-13 Credit For Sales, Use, Or Gross Receipts Tax Paid to Another State Or Its Political Subdivisions-Reciprocity