There is a newer version of the South Dakota Codified Laws
2006 South Dakota Code - 05B — Excise Tax On Motor Vehicles
- 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 purchaseby 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 rentaloperations--Exemption from excise tax.
- 32-5B-1.3 — Licensing and titling of used vehicle by dealer--Payment of tax by subsequentpurchaser.
- 32-5B-1.4 — Licensing and payment of excise tax on new vehicle by dealer--Subsequent purchaserexempt.
- 32-5B-1.5 — Payment of excise tax by dealer required to take title--Subsequent purchaser notexempt.
- 32-5B-2 — Exempt vehicles.
- 32-5B-2.1 — Repealed.
- 32-5B-3 — Dealer's inventory exempt--Filing required.
- 32-5B-4 — Definition of purchase price.
- 32-5B-4.1 — Insurance check included in trade-in value.
- 32-5B-5 — Manufacturers and importers to file price lists--Changes.
- 32-5B-6 — Use of dealers' guide for used motor vehicles.
- 32-5B-7 — Repealed.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 as felony.
- 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--Exemptions to trailers.
- 32-5B-13 — Repealed.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 of twenty-eight days or less--Violation asmisdemeanor.
- 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.
Disclaimer: These codes may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.