Chapter 46E - EXCISE TAX ON FARM MACHINERY, FARM ATTACHMENT UNITS, AND IRRIGATION EQUIPMENT
- Section 10-46E-1 - [Effective until 7/1/2027] Gross receipts tax imposed-Farm machinery, attachment units, and irrigation equipment-Sale, resale, or lease-Rate-Trade-ins
- Section 10-46E-1 - [Effective 7/1/2027] Gross receipts tax imposed-Farm machinery, attachment units, and irrigation equipment-Sale, resale, or lease-Rate-Trade-ins
- Section 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
- Section 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
- Section 10-46E-4 - Farm machinery defined
- Section 10-46E-5 - Farm machinery, attachment units, and irrigation equipment sold at public auction
- Section 10-46E-6 - Tax collection and administration
- Section 10-46E-7 - Filing of returns and payment of tax due
- Section 10-46E-8 - Application of chapters 10-45 and 10-46
- Section 10-46E-9 - Revenue deposited in general fund
- Section 10-46E-10 - Rental of fertilizer and pesticide devices exempt-Conditions
- Section 10-46E-11 - Promulgation of rules
- Section 10-46E-12 - Prohibited acts-Misdemeanor or felony
- Section 10-46E-13 - Credit for sales, use, or gross receipts tax paid to another state or its political subdivisions-Reciprocity