Farm machinery, attachment units, and irrigation equipment, other than replacement parts, sold at public auction shall be taxed pursuant to § 10-46E-1 without regard to its intended use. Source: SL 2006, ch 58 , § 5, eff. Apr. 1, 2006; SL 2015, ch 67 , § 5.
Farm machinery, attachment units, and irrigation equipment sold at public auction
SDCL § 10-46E-5 — under EXCISE TAX ON FARM MACHINERY, FARM ATTACHMENT UNITS, AND IRRIGATION EQUIPMENT.
SDCL § 10-46E-5