10-45-3.   Repealed by SL 2006, ch 58, § 15, eff. April 1, 2006.



SDLRC - Codified Law 10-45-3 - 10-45-3. Repealed by SL 2006, ch 58, § 15, eff. April 1, 2006.10-45-3.1
     10-45-3.1.   Repealed by SL 1982, ch 112, § 1.



SDLRC - Codified Law 10-45-3 - 10-45-3. Repealed by SL 2006, ch 58, § 15, eff. April 1, 2006.10-45-3.2
     10-45-3.2, 10-45-3.3.   Repealed by SL 2006, ch 58, §§ 16, 17, eff. April 1, 2006.



SDLRC - Codified Law 10-45-3 - 10-45-3. Repealed by SL 2006, ch 58, § 15, eff. April 1, 2006.10-45-3.3
     10-45-3.3.   Repealed by SL 2006, ch 58, § 17, eff. April 1, 2006.



SDLRC - Codified Law 10-45-3 - 10-45-3. Repealed by SL 2006, ch 58, § 15, eff. April 1, 2006.

10-45-3.4. Exemption of parts, repair services, and maintenance items and services on certain farm machinery, attachment units, and irrigation equipment.

There are exempted from the provisions of this chapter and the tax imposed by it, gross receipts from the sale of the following:

(1)    Parts and repair services on farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes which are exempt from the tax imposed by this chapter pursuant to § 10-45-3.5, if the part replaces a farm machinery, attachment unit, or irrigation equipment part assigned a specific or generic part number by the manufacturer of the farm machinery, attachment unit, or irrigation equipment; and

(2)    Maintenance items and maintenance services used on farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes which are exempt from the tax imposed by this chapter pursuant to § 10-45-3.5.

Source: SL 2002, ch 64, § 19, eff. Jan. 1, 2006; SL 2006, ch 47, § 1, eff. Mar. 2, 2006; SL 2015, ch 67, § 1.



SDLRC - Codified Law 10-45-3 - 10-45-3. Repealed by SL 2006, ch 58, § 15, eff. April 1, 2006.

10-45-3.5. Exemption for gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment.

There are exempted from the provisions of this chapter and from the tax imposed by it, gross receipts from the sale, resale, or leasing of farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes. The term, farm machinery, includes all-terrain vehicles of three or more wheels used exclusively by the purchaser for agricultural purposes on agricultural land. The purchaser shall sign and deliver to the seller a statement that the all-terrain vehicle will be used exclusively for agricultural purposes.

Source: SL 2006, ch 58, § 14.