705. TAX ON SALE OF FARM MACHINARY AND IRRIGATION EQUIPMENT.

There is hereby imposed a tax of 3% on the gross receipts from the sale or resale of farm machinery and attachment units other than replacement parts; or irrigation equipment used exclusively for agricultural purposes by licensed Reservation retailers; provided, however, that whenever any trade-in or exchange of used farm machinery is involved in the transaction, the tax shall only be due and collected on the cash difference.

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