10-46E-1. Tax imposed on gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment–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 purposes. However, […]
10-46E-10. Rental of fertilizer and pesticide devices exempt–Conditions. There are exempted from the tax imposed by this chapter, gross receipts from the rental of devices primarily used to apply fertilizers and pesticides as defined in §38-20A-1, for agricultural purposes, if the tax imposed by this chapter was paid upon the original purchase of the device. […]
10-46E-11. Promulgation of rules. The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning: (1)Licensing, including bonding and filing license applications; (2)The filing of returns and payment of the tax; (3)Determining the application of the tax and exemptions; (4)Taxpayer record-keeping requirements; (5)Determining auditing methods; and (6)Determining the age and value of the farm […]
10-46E-12. Prohibited acts–Misdemeanor or felony. Any person who: (1)Makes any false or fraudulent return in attempting to defeat or evade the tax imposed by this chapter is guilty of a Class 6 felony; (2)Fails to pay tax due under this chapter within thirty days from the date the tax becomes due is guilty of a […]
10-46E-13. Credit for sales, use, or gross receipts tax paid to another state or its political subdivisions–Reciprocity. The amount of any use tax imposed with respect to the sale or lease of farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes shall be reduced by the amount of any sales, use, or […]
10-46E-2. 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 […]
10-46E-3. Tax imposed on use, storage, and consumption of farm machinery, attachment units, and irrigation equipment not originally purchased for in-state use–Rate–Trade-ins–Exemption. An excise tax is imposed at the same rate as imposed by §10-46E-1 on the privilege of the use, storage, or consumption in this state of farm machinery, attachment units, and irrigation equipment […]
10-46E-4. Farm machinery defined. For purposes of this chapter, 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, […]
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. Source: SL 2006, ch 58, §5, eff. Apr. 1, 2006; SL 2015, ch 67, §5.
10-46E-6. Tax collection and administration. The tax imposed by §10-46E-1 shall be collected and administered by the Department of Revenue. Source: SL 2006, ch 58, §6, eff. Apr. 1, 2006; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
10-46E-7. Filing of returns and payment of tax due. Any person who holds a license issued pursuant to this chapter or who is a person whose receipts are subject to the tax imposed by this chapter shall, except as otherwise provided in this section, file a return, and pay any tax due, to the Department […]
10-46E-8. Application of chapters 10-45 and 10-46. Where applicable and not inconsistent with this chapter, the provisions of chapters 10-45 and 10-46, including the exemption, definition, administrative, collection, and enforcement provisions, including penalty and interest, are applicable to the tax imposed by this chapter. Source: SL 2006, ch 58, §8.
10-46E-9. Revenue deposited in general fund. The revenue from the tax imposed by this chapter shall be deposited in the general fund. Source: SL 2006, ch 58, §9.
