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- Title 10. Taxation
- Chapter 46e. Excise Tax On Farm Machinery, Farm Attachment Units, and Irrigation Equipment
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
| Library | South Dakota Statutes |
| Edition | 2023 |
| Currency | Current through the 2023 Legislative Session |
| Year | 2023 |
| Citation | SDCL 10-46E-2 |
An excise tax is hereby imposed on the privilege of the use, storage, and consumption in this state of farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes purchased or leased for use in this state at the same rate of the purchase price of said propert...
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