South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:06:03:00 — Definitions
lrpr14533
lrpr14296
2
2
2006-06-30T16:37:00Z
2006-06-30T16:37:00Z
1
274
1566
State of South Dakota
13
3
1837
10.4219
Clean
MicrosoftInternetExplorer4
64:06:03:00. Definitions . Terms used in this chapter
mean:
(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.
Source: official text