32-5B-1.4 — Licensing and payment of excise tax on new vehicle by dealer--Subsequent purchaserexempt.
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32-5B-1.4.
Licensing and payment of excise tax on new vehicle by dealer--Subsequent
purchaser exempt.
A licensed motor vehicle dealer who sells new motor vehicles and has a franchise
for that particular motor vehicle may license a new motor vehicle which is part of his inventory. If
the dealer licenses the motor vehicle, he shall title the motor vehicle and pay the three percent excise
tax on the manufacturer's suggested dealer list price. The next purchaser shall be exempt from the
excise tax.
Source: SL 1987, ch 219, § 2; SL 1988, ch 236, § 22.