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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:00

Definitions

Official textsdlegislature.gov

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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.

Last amended: Source: 5 SDR 60, effective January 25, 1979; 7 SDR 80, effective February 22, 1981; 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 29 SDR 177, effective July 2, 2003; 32 SDR 58, adopted October 5, 2005, effective January 1, 2006; 32 SDR 225, effective July 3, 2006. General Authority: SDCL 10-45-47.1(3) , 10-46E-11(3). Law Implemented: SDCL 10-45-3.4 , 10-45-15 , 10-45-15.1 , 10-45-16 , 10

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In this chapter (40 sections)
  1. 64:02:03:11 · Repealed
  2. 64:02:03:12 · Repealed
  3. 64:02:03:13 · Repealed
  4. 64:02:03:14 · Credit -- Annual assessor school instructor
  5. 64:02:03:15 · Repealed
  6. 64:02:03:16 · Repealed
  7. 64:02:03:17 · Exemption for formal designation
  8. 64:02:03:18 · Repealed
  9. 64:02:03:19 · Testing and retesting courses at annual assessors schools
  10. 64:03:03:01 · Repealed
  11. 64:03:03:02 · Repealed
  12. 64:03:03:03 · Repealed
  13. 64:03:03:04 · Repealed
  14. 64:03:03:05 · Repealed
  15. 64:03:03:06 · Repealed
  16. 64:03:03:07 · Repealed
  17. 64:03:03:08 · Repealed
  18. 64:03:03:09 · Transferred
  19. 64:03:03:10 · Transferred
  20. 64:03:03:11 · Transferred
  21. 64:06:03:00 · Definitions
  22. 64:06:03:01 · Agricultural products
  23. 64:06:03:02 · Repealed
  24. 64:06:03:03 · Repealed
  25. 64:06:03:04 · Alcoholic beverages
  26. 64:06:03:05 · Repealed
  27. 64:06:03:06 · Articles made to order
  28. 64:06:03:07 · Repealed
  29. 64:06:03:08 · Repealed
  30. 64:06:03:09 · Containers
  31. 64:06:03:10 · Repealed
  32. 64:06:03:11 · REA and RTA cooperatives
  33. 64:06:03:12 · Stock used for demonstration or personal use
  34. 64:06:03:13 · Electric energy and natural or artificial gas
  35. 64:06:03:14 · Repealed
  36. 64:06:03:15 · Farm machinery
  37. 64:06:03:16 · Repealed
  38. 64:06:03:17 · Repealed
  39. 64:06:03:18 · Furs and furriers
  40. 64:06:03:19 · Irrigation equipment
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