2011 South Dakota Code
Title 32 MOTOR VEHICLES
Chapter 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 purchase by 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 rental operations--Exemption from excise tax.
- §32-5B-1.3 Licensing and titling of used vehicle by dealer--Payment of tax by subsequent purchaser.
- §32-5B-1.4 Licensing and payment of excise tax on new vehicle by dealer--Subsequent purchaser exempt.
- §32-5B-1.5 Payment of excise tax by dealer required to take title--Subsequent purchaser not exempt.
- §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- §32-5B-2.1 Repealed.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- §32-5B-7 Repealed.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- §32-5B-13 Repealed.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 as misdemeanor.
- §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.
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