Statutes, codes, and regulations
South Dakota Administrative Rules
Title 64 - REVENUEArticle 64:06 - Sales tax
Chapter 64:06:03 - Products - Interpretive rules
Section 64:06:03:15 - Farm machinery

S.D. Admin. R. 64:06:03:15

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Current through Register Vol. 50, page 162, June 24, 2024
Section 64:06:03:15 - Farm machinery

A farm machine is a mechanical unit purchased and used directly and principally for agricultural purposes and includes those items commonly and usually referred to as farm machinery and attachment units. Farm machinery does not include motor vehicles or equipment otherwise licensed or taxed by the state of South Dakota.

Tools, shop equipment, grain bins, feed bunks, fencing materials, snowmobiles, and lawn mowers are not farm machines. Grain storage facilities, barn cleaners, milking systems, and automatic feeding systems which are installed and become part of real property are not farm machines and the installation of these systems is subject to contractors' excise tax under 10-46A.

S.D. Admin. R. 64:06:03:15

SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995; 32 SDR 58, adopted October 5, 2005, effective 1/1/2006; 32 SDR 225, effective 7/3/2006.

General Authority: SDCL 10-45-47.1(3), 10-46E-11(3).

Law Implemented: SDCL 10-45-3.4, 10-46E-8.

Examples of farm machinery: Machinery for dairy farms; machinery for the preparation, seeding, or cultivation of soil for growing agricultural crops; and machinery for harvesting and threshing of agricultural products.