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South Dakota Codified Laws
Title 32
Chapter 32-5B
S.D. Codified Laws ch. 32-5B
Excise Tax on Motor Vehicles
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32-5B-1
Imposition of tax--Rate--Failure to pay as misdemeanor.
32-5B-1.1
Licensing and payment of tax on leased vehicles--Assessment of tax upon purchase by lessee--Lessor to assign title and certify price, fees and title.
32-5B-1.2
Leasing or rental company separate from dealership--Distinct name--Daily rental operations--Exemption from excise tax.
32-5B-1.3
Licensing and titling of used vehicle by dealer--Payment of tax by subsequent purchaser.
32-5B-1.4
Licensing and payment of excise tax on new vehicle by dealer.
32-5B-1.5
Payment of excise tax by dealer required to take title--Subsequent purchaser not exempt.
32-5B-2
Exempt vehicles.
32-5B-2.1
Repealed
Repealed
32-5B-2.2
Exemption for self-propelled agricultural application unit.
32-5B-3
Dealer's inventory exempt--Filing required.
32-5B-4
Purchase price defined.
32-5B-4.1
Insurance check included in trade-in value.
32-5B-5
Repealed
Repealed
32-5B-6
Use of dealers' guide for used motor vehicles.
32-5B-7
Repealed
Repealed
32-5B-8
Fixing value, capacity, and weight of rebuilt or foreign vehicle.
32-5B-9
Information to be presented by new owner of vehicle--Falsification--Penalty.
32-5B-10
Payment of tax.
32-5B-11
Credit for taxes paid to this or another state.
32-5B-12
Proration of tax on proportionally registered vehicles.
32-5B-13
Repealed
Repealed
32-5B-14
Title issuance or transfer prohibited unless tax paid--Exception.
32-5B-15
Rules authorized.
32-5B-16
Records required of sellers--Inspection.
32-5B-17
Disposition of revenue.
32-5B-18
"Siblings" defined.
32-5B-19
Rental vehicle and leased vehicle defined.
32-5B-20
Gross receipts tax on vehicle rental--Violation as misdemeanor.
32-5B-21
Applicability of tax on leased vehicles--Leasing information required.
32-5B-22
No tax refund for early termination of lease.
32-5B-23
Tax on vehicles leased in another state--Credit for tax paid to another state.
32-5B-24
Tax credit for total loss of leased vehicle.
32-5B-25
Excise taxes on off-road vehicles deposited in general fund.