South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46E-5 — Farm machinery, attachment units, and irrigation equipment sold at public auction

Farm machinery, attachment units, and irrigation equipment, other than replacement parts, sold at public auction shall be taxed pursuant to § 10-46E-1 without regard to its intended use.

Last amended: Source: SL 2006, ch 58 , § 5, eff. Apr. 1, 2006; SL 2015, ch 67 , § 5.

Source: official text