South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:03 - Products - Interpretive rules
Section 64:06:03:00 - Definitions

(1) "Agricultural land," any land as defined in SDCL 10-6-31.3;

(2) "Agricultural products," all those products commonly known and referred to as food and fiber, including dairy products, livestock, growing crops, and the like, which are produced, raised or grown upon agricultural land;

(3) "Nonagricultural purpose," the purchase and use of a farm machine, attachment unit, or irrigation equipment for any purpose other than for an agricultural purpose;

(4) "Attachment unit," any part or combination of parts having an independent function, other than a replacement part or parts, which when attached or affixed to a farm machine, motor vehicle, or other piece of agricultural equipment is used for agricultural purposes;

(5) "Newspaper," a publication intended for general circulation published regularly at daily or weekly intervals, consisting of printed sheets without substantial binding bearing a date of issue and numbered consecutively, not devoted to the expression of opinions, but to intelligence of current events and news of general interest and which routinely reports a myriad of topics so that it appeals to a wide spectrum of the general public. Publications generally referred to as magazines are not newspapers.