South Dakota Statutes
§ 10-45-3.5 — Exemption for gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment.
South Dakota § 10-45-3.5
This text of South Dakota § 10-45-3.5 (Exemption for gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-45-3.5 (2026).
Text
There are exempted from the provisions of this chapter and from the tax imposed by it, gross receipts from the sale, resale, or leasing of farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes. The term, farm machinery, includes all-terrain vehicles of three or more wheels used exclusively by the purchaser for agricultural purposes on agricultural land. The purchaser shall sign and deliver to the seller a statement that the all-terrain vehicle will be used exclusively for agricultural purposes.
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Legislative History
SL 2006, ch 58, § 14.
Nearby Sections
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Bluebook (online)
South Dakota § 10-45-3.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-3.5.