S.D. Codified Laws § 37-5-10
Current with legislation signed by the governor on or before 3/6/2024
For the purposes of §§ 37-5-5 and 37-5-9, the term, current unused complete farm implements, machinery, and attachments, means any unused complete farm implement, machinery, or attachment which is less than two years old as determined by the date of invoice.
SDCL 37-5-10