The use in this state of motor vehicles exempt from the motor vehicle excise tax pursuant to § 32-5B-2 is specifically exempted from the tax imposed by this chapter, with the exception of farm vehicles as described pursuant to the provisions of § 32-5-1.3.

Source: SL 1987, ch 103 , § 2; SL 1988, ch 110 , § 2; SL 2012, ch 67 , § 4; SL 2015, ch 68 , § 2.