ARSD § 64:06:03:15 — Farm machinery

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64:06:03:15. Farm machinery. A farm machine is a
mechanical unit purchased and used directly and principally for agricultural
purposes and includes those items commonly and usually referred to as farm
machinery and attachment units. Farm machinery does not include motor vehicles
or equipment otherwise licensed or taxed by the state of South Dakota.
Tools, shop equipment, grain bins,
feed bunks, fencing materials, snowmobiles, and lawn mowers are not farm
machines. Grain storage facilities, barn cleaners, milking systems, and
automatic feeding systems which are installed and become part of real property
are not farm machines and the installation of these systems is subject to
contractors' excise tax under 10-46A.