Tax imposed on use, storage, and consumption of farm machinery, attachment units, and irrigation equipment purchased or leased for use in state--Rate

An excise tax is hereby imposed on the privilege of the use, storage, and consumption in this state of farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes purchased or leased for use in this state at the same rate of the purchase price of said property as imposed pursuant to § 10-46E-1 .

Last amended: Source: SL 2006, ch 58 , § 2.

Source: view the official text

In this chapter (40 sections)

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 Repealed by SL 2017, ch 66, § 3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 Repealed by SL 2014, ch 63, § 1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 Repealed by SL 2003, ch 49, § 5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 Repealed by SL 2014, ch 63, §§ 2 to 10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 Repealed by SL 2006, ch 57, § 13,…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

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