South Dakota 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- 32-5B-2.1 — Repealed.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- 32-5B-7 — Repealed.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- 32-5B-13 — Repealed.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.