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2017 South Dakota Codified Laws
Title 32 - MOTOR VEHICLES
Chapter 05B - Excise Tax On Motor Vehicles
§ 32-5B-1.5 Payment of excise tax by dealer required to take title--Subsequent purchaser not exempt.
Universal Citation: SD Codified L § 32-5B-1.5 (2017)
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.
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