There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 46. Use Tax
§10-46-13.1 Exemption of motor vehicles exempt from excise tax--Exception.
SD Codified L § 10-46-13.1 (through 2011) What's This?
10-46-13.1. Exemption of motor vehicles exempt from excise tax--Exception. The use in this state of motor vehicles exempt from the motor vehicle excise tax pursuant to § 32-5B-2 is specifically exempted from the tax imposed by this chapter, with the exception of farm vehicles as described in § 32-5-1.3, which shall be subject to the tax imposed by this chapter.
Source: SL 1987, ch 103, § 2; SL 1988, ch 110, § 2.
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