South Dakota Statutes
§ 10-46E-4 — Farm machinery defined.
South Dakota·Title 10 TAXATION·Ch. 10-46D EXCISE TAX ON FARM MACHINERY, FARM ATTACHMENT UNITS, AND IRRIGATION EQUIPMENT
For purposes of this chapter, 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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South Dakota § 10-46E-4 (Farm machinery defined.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 2006, ch 58, § 4.
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