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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46E-1

Gross receipts tax imposed--Farm machinery, attachment units, and irrigation equipment--Sale, resale, or lease--Rate--Trade-ins

Official textsdlegislature.gov

There is hereby imposed an excise tax of four and two-tenths percent on the gross receipts from the sale, resale, or lease of farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes. However, if any trade-in or exchange of used farm machinery, attachment units, and irrigation equipment is involved in the transaction, the excise tax is only due and may only be collected on the cash difference.

Last amended: Source: SL 2006, ch 58 , § 1, eff. Apr. 1, 2006; SL 2016, ch 65 , § 15, eff. June 1, 2016; SL 2023, ch 32 , § 15. Effective July 1, 2027 10-46E-1 . Gross receipts tax imposed--Farm machinery, attachment units, and irrigation equipment--Sale, resale, or lease--Rate--Trade-ins. There is hereby imposed an excise tax of four and one-half percent on the gross receipts from the sale, resale, or lease of farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purpos

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In this chapter (40 sections)
  1. 10-46A-15 · Contractor's excise tax license required--Application
  2. 10-46A-16 · Issuance of license--Assignment prohibited
  3. 10-46A-17 · Refusal to issue license for failure to pay tax--Bond
  4. 10-46A-18 · Exemption for floor laying
  5. 10-46A-19 · Promulgation of rules
  6. 10-46B-1 · Tax imposed on receipts from certain realty improvement…
  7. 10-46B-2 · Prime contractors and subcontractors subject to tax
  8. 10-46B-3 · Total contract price as basis of tax
  9. 10-46B-4 · Gross receipts defined--Items not deductible
  10. 10-46B-5 · Improvement without contract taxable when sold within four…
  11. 10-46B-6 · Administration of tax--Sales tax provisions applicable
  12. 10-46B-7 · Report and payment of tax
  13. 10-46B-8 · 10-46B-8. Repealed by SL 2017, ch 66, § 3
  14. 10-46B-9 · Municipal tax on contractors--Rate--Restitution
  15. 10-46B-10 · Contractors may list excise and use taxes as separate line…
  16. 10-46B-11 · Personal liability of officers, managers, or partners of…
  17. 10-46B-12 · Prospective application of increases in tax
  18. 10-46B-13 · Contractor's excise tax license required--Application
  19. 10-46B-14 · Issuance of license--Assignment prohibited
  20. 10-46B-15 · Refusal to issue license for failure to pay tax--Bond
  21. 10-46B-16 · Exemption for floor laying
  22. 10-46B-17 · Allocation of certain revenues to water and environment fund
  23. 10-46B-18 · Promulgation of rules
  24. 10-46C-1 · 10-46C-1. Repealed by SL 2014, ch 63, § 1
  25. 10-46C-2 · 10-46C-2. Repealed by SL 2003, ch 49, § 5
  26. 10-46C-3 · 10-46C-3 to 10-46C-11. Repealed by SL 2014, ch 63, §§ 2 to 10
  27. 10-46D-1 · 10-46D-1 to 10-46D-12. Repealed by SL 2006, ch 57, § 13,…
  28. 10-46E-1 · Gross receipts tax imposed--Farm machinery, attachment…
  29. 10-46E-2 · Tax imposed on use, storage, and consumption of farm…
  30. 10-46E-3 · Tax imposed on use, storage, and consumption of farm…
  31. 10-46E-4 · Farm machinery defined
  32. 10-46E-5 · Farm machinery, attachment units, and irrigation equipment…
  33. 10-46E-6 · Tax collection and administration
  34. 10-46E-7 · Filing of returns and payment of tax due
  35. 10-46E-8 · Application of chapters 10-45 and 10-46
  36. 10-46E-9 · Revenue deposited in general fund
  37. 10-46E-10 · Rental of fertilizer and pesticide devices…
  38. 10-46E-11 · Promulgation of rules
  39. 10-46E-12 · Prohibited acts--Misdemeanor or felony
  40. 10-46E-13 · Credit for sales, use, or gross receipts tax paid to…
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