32-5B-1.5 — Payment of excise tax by dealer required to take title--Subsequent purchaser notexempt.
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32-5B-1.5.
Payment of excise tax by dealer required to take title--Subsequent purchaser not
exempt.
Except as provided in § 32-5-27, any dealer who is required by law to take title to a motor
vehicle, or required to take title to a motor vehicle for the purpose of resale because of the
requirements of his dealer license, shall pay the excise tax established in § 32-5B-1 and the next
purchaser is not exempt from the excise tax on the subsequent purchase.
Source: SL 1988, ch 236, § 23.