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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:15

Farm machinery

Official textsdlegislature.gov

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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.

Last amended: Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 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 , 10-46E-8. Examples of farm machinery: Machinery for dairy farms; machinery for the preparation, seeding, or cultivation of soil for growing agricultural crops; and machinery for harvesting and threshi

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In this chapter (40 sections)
  1. 64:03:03:07 · Repealed
  2. 64:03:03:08 · Repealed
  3. 64:03:03:09 · Transferred
  4. 64:03:03:10 · Transferred
  5. 64:03:03:11 · Transferred
  6. 64:06:03:00 · Definitions
  7. 64:06:03:01 · Agricultural products
  8. 64:06:03:02 · Repealed
  9. 64:06:03:03 · Repealed
  10. 64:06:03:04 · Alcoholic beverages
  11. 64:06:03:05 · Repealed
  12. 64:06:03:06 · Articles made to order
  13. 64:06:03:07 · Repealed
  14. 64:06:03:08 · Repealed
  15. 64:06:03:09 · Containers
  16. 64:06:03:10 · Repealed
  17. 64:06:03:11 · REA and RTA cooperatives
  18. 64:06:03:12 · Stock used for demonstration or personal use
  19. 64:06:03:13 · Electric energy and natural or artificial gas
  20. 64:06:03:14 · Repealed
  21. 64:06:03:15 · Farm machinery
  22. 64:06:03:16 · Repealed
  23. 64:06:03:17 · Repealed
  24. 64:06:03:18 · Furs and furriers
  25. 64:06:03:19 · Irrigation equipment
  26. 64:06:03:20 · Ice
  27. 64:06:03:21 · Labels and name plates
  28. 64:06:03:22 · Dressed meat
  29. 64:06:03:23 · Machinery and fixtures sold to manufacturers and other…
  30. 64:06:03:24 · Items consumed in a manufacturing process
  31. 64:06:03:25 · Component parts of manufactured items
  32. 64:06:03:26 · Meals
  33. 64:06:03:27 · Memorial dealers
  34. 64:06:03:28 · Mining companies
  35. 64:06:03:29 · Repealed
  36. 64:06:03:30 · Repealed
  37. 64:06:03:31 · Repealed
  38. 64:06:03:32 · Newsprint and printing supplies
  39. 64:06:03:33 · Publications and inserts
  40. 64:06:03:34 · Repealed
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