Partnertax.ai
Start free trial →

South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:48

Mounted agricultural equipment

Official textsdlegislature.gov

lrpr14533 lrpr14296
2
1
2006-06-30T16:37:00Z
2006-06-30T16:37:00Z
1
114
654
State of South Dakota
5
1
767
10.4219
Clean
MicrosoftInternetExplorer4
64:06:03:48. Mounted agricultural equipment. Any equipment such as a power feed box, mixer, manure spreaders, stack mover, grinder, and fertilizer spreader, if mounted or affixed to a motor vehicle, machine or other piece of agricultural equipment which is licensed, registered or taxed pursuant to SDCL chapter 32-5 , is considered a farm machine if used exclusively for agricultural purposes.
A truck box and hoist is not an attachment.

Last amended: Source: 2 SDR 2, effective July 17, 1975; 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.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 64:06:03:28 · Mining companies
  2. 64:06:03:29 · Repealed
  3. 64:06:03:30 · Repealed
  4. 64:06:03:31 · Repealed
  5. 64:06:03:32 · Newsprint and printing supplies
  6. 64:06:03:33 · Publications and inserts
  7. 64:06:03:34 · Repealed
  8. 64:06:03:35 · Premiums and gifts
  9. 64:06:03:36 · Vendors of property used for premiums, advertising, and…
  10. 64:06:03:37 · Railway dining cars -- Airline dining
  11. 64:06:03:38 · School lunches
  12. 64:06:03:39 · Secondhand stores
  13. 64:06:03:40 · Repealed
  14. 64:06:03:41 · Vending machines
  15. 64:06:03:42 · Repealed
  16. 64:06:03:43 · Water and gravel haulers
  17. 64:06:03:44 · Automotive wholesalers and jobbers -- Retail sales
  18. 64:06:03:45 · Automotive wholesalers and jobbers -- Wholesale sales
  19. 64:06:03:46 · Wholesale houses
  20. 64:06:03:47 · Repealed
  21. 64:06:03:48 · Mounted agricultural equipment
  22. 64:06:03:49 · Pesticides and fertilizer
  23. 64:06:03:50 · Repealed
  24. 64:06:03:51 · Repealed
  25. 64:06:03:52 · Restaurant supplies
  26. 64:06:03:53 · Off-road vehicles
  27. 64:06:03:54 · Repealed
  28. 64:06:03:55 · Newspapers subject to sales tax and use tax
  29. 64:06:03:56 · Maintenance items are not replacement parts -- Definition…
  30. 64:06:03:57 · Drugs -- Definition
  31. 64:06:03:58 · Durable medical equipment -- Definition
  32. 64:06:03:59 · Mobility enhancing equipment -- Definition
  33. 64:06:03:60 · Prosthetic device -- Definition
  34. 64:06:03:61 · Prescriptions -- Definition
  35. 64:06:03:62 · Medical device -- Component, part, or accessory
  36. 64:06:03:63 · Permanent foundation -- Definition
  37. 64:26:03:01 · Repealed
  38. 64:26:03:02 · Repealed
  39. 64:26:03:03 · Repealed
  40. 64:26:03:04 · Repealed
Full table of contents →