64:06:03:17Farm machines eligible for special tax --
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Exceptions. Repealed.
Source: SL 1975, ch 16, § 1; 2 SDR 40, effective December 8, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 32 SDR 58, adopted October 5, 2005, effective January 1, 2006.
General Authority
- SDCL 10-45-47.1 ↗Amended by SB177 (2025) — Provide a sales and use tax refund for goods and services related to data centerAmended by SB138 (2023) — provide for the distribution of tax revenue from certain sales occurring on fairAmended by HB1287 (2020) — provide exemption of certain taxes for certain nursing home providers and commun
- SDCL 10-46-35.1 ↗