South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:03 - Products - Interpretive rules
Section 64:06:03:48 - Mounted agricultural equipment
Universal Citation: SD Admin Rules 64:06:03:48
Current through Register Vol. 51, page 43, September 23, 2024
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.
General Authority: SDCL 10-45-47.1(3), 10-46E-11(3).
Law Implemented: SDCL 10-45-3.4, 10-46E-8.
Disclaimer: These regulations may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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