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2011 South Dakota Code
Title 32 MOTOR VEHICLES
Chapter 05A. County Wheel Tax
§32-5A-3 Payment by purchaser of vehicle--Dealers exempt.


SD Codified L § 32-5A-3 (through 2011) What's This?

32-5A-3. Payment by purchaser of vehicle--Dealers exempt. Upon purchasing a vehicle from a dealer, the purchaser shall pay the appropriate tax at the time of title transfer. Nothing in this chapter shall prevent an automobile dealer from licensing the vehicles on his lot without paying any taxes created by this chapter.

Source: SL 1985, ch 248, § 4.

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