South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:48 — Mounted agricultural equipment

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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: official text