Statutes, codes, and regulations
South Dakota Administrative Rules
Title 64 - REVENUEArticle 64:06 - Sales tax
Chapter 64:06:03 - Products - Interpretive rules
Section 64:06:03:48 - Mounted agricultural equipment

S.D. Admin. R. 64:06:03:48

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Current through Register Vol. 51, page 70, December 27, 2024
Section 64:06:03:48 - Mounted agricultural equipment

Any equipment such as a power feed box, mixer, manure spreaders, stack mover, grinder, and fertilizer spreader, if mounted or affixed to a motor vehicle, machine or other piece of agricultural equipment which is licensed, registered or taxed pursuant to SDCL chapter 32-5, is considered a farm machine if used exclusively for agricultural purposes.

A truck box and hoist is not an attachment.

S.D. Admin. R. 64:06:03:48

2 SDR 2, effective 7/17/1975; 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.