32-5-27. Used out-of-state motor vehicles--Sale or resale--Title, taxes, and license--Exemptions--Violation as misdemeanor.
Any person, firm, corporation, or limited liability company, except a licensed vehicle dealer, that brings into the state or purchases any used or secondhand out-of-state motor vehicles not currently licensed in this state for the purpose of sale or resale, except vehicles receiving a junking certificate, motor vehicles with a gross vehicle weight rating of over twenty-six thousand pounds, or a semitrailer with a manufacturer's shipping weight of nine thousand pounds or more, shall, within forty-five days from the date of purchase or entry of the motor vehicle into the limits of this state, title the motor vehicle pursuant to chapter 32-3 and pay the excise tax pursuant to chapter 32-5B but is not required to license the vehicle. Any licensed motor vehicle dealer titling a motor vehicle pursuant to this section is exempt from paying the excise tax imposed by §32-5B-1 on the vehicle. A vehicle titled by a licensed motor vehicle dealer pursuant to this section shall be issued a title indicating that no excise tax has been paid. Upon transfer of the title to a subsequent purchaser of the motor vehicle, the excise tax shall be paid by the purchaser or by any other person as defined by subdivision 2-14-2(18), on behalf of and as the agent for the purchaser. A violation of this section is a Class 2 misdemeanor.
The provisions of this section do not apply to any motor vehicle titled and licensed in another jurisdiction that is sold in this state through a dealer's car auction agency licensed under the provisions of chapter 32-6B.
Source: SL 1939, ch 180, §1; SL 1957, ch 232; SDC Supp 1960, §44.0701; SL 1961, ch 238; SL 1983, ch 231, §2; SL 1984, ch 219, §1; SL 1985, ch 238, §10; SL 1988, ch 238, §10; SL 1988, ch 241, §1; SL 1990, ch 234, §1; SL 1990, ch 241, §2; SL 1992, ch 208, §2; SL 1994, ch 242; SL 2000, ch 141, §1; SL 2005, ch 157, §1; SL 2014, ch 139, §3; SL 2015, ch 156, §11; SL 2020, ch 129, § 2.
Structure South Dakota Codified Laws
Chapter 05 - Annual Registration And License Plates
Section 32-5-1 - Motor vehicle defined.
Section 32-5-1.2 - Mopeds exempt from chapter.
Section 32-5-1.3 - Farm vehicles exempt--Exceptions.
Section 32-5-1.4 - All-terrain vehicles used in agriculture exempt.
Section 32-5-2.1 - Staggered registration of noncommercial vehicles.
Section 32-5-2.2 - Determination of month to register vehicle.
Section 32-5-2.5 - Registration of acquired motor vehicle--Application.
Section 32-5-2.6 - Early renewal--Fee for late renewal.
Section 32-5-2.10 - Seller's report of sale--Violation as misdemeanor.
Section 32-5-2.11 - Fee for reassignment of license plate.
Section 32-5-3 - Information respecting owner of vehicle.
Section 32-5-4.2 - Forwarding of nonnegotiable interstate title to department with application.
Section 32-5-5 - Vehicle license fee based on weight--Certification of correct weight.
Section 32-5-6 - Schedule of fees for noncommercial automobiles, pickup trucks, and vans.
Section 32-5-6.1 - Schedule of fees for noncommercial motor homes.
Section 32-5-8.4 - Additional fee when weight exceeds license.
Section 32-5-9 - Schedule of fees for motorcycles.
Section 32-5-9.1 - Fees for snowmobiles--Period of license--Payment before operation.
Section 32-5-9.2 - Disposition of snowmobile fees and initial registration tax.
Section 32-5-9.3 - Initial registration tax on snowmobiles--Failure to pay as misdemeanor.
Section 32-5-10.1 - Motorcycle safety education fee--Amount and payment.
Section 32-5-10.2 - Motorcycle safety education fee--Deposit in special revenue fund.
Section 32-5-10.3 - Motorcycle safety education fee--Collection and remittance.
Section 32-5-16.2 - Division of receipts from mobile home or manufactured home license fees.
Section 32-5-16.8 - Single party not to be assessed multiple penalties.
Section 32-5-16.9 - Assessment based upon mistake of fact or error of law--Hearing--Appeal.
Section 32-5-21 - Motorbus defined--Noncommercial fee--Gross maximum weight.
Section 32-5-22 - Unregistered motor vehicles.
Section 32-5-25 - Dealer's license fee.
Section 32-5-30 - Fee for noncommercial vehicles more than ten years old.
Section 32-5-42 - Registration--Vehicles--Costs.
Section 32-5-43 - Identifying markings of state-owned vehicles--Exceptions--License plates.
Section 32-5-45 - Exemption of mobile homes purchased outside state.
Section 32-5-47 - Definition of nonresident.
Section 32-5-47.1 - Military personnel, domestic volunteers, and dependents as nonresidents.
Section 32-5-48 - Reciprocity required.
Section 32-5-51 - License plate design--Operation on highways.
Section 32-5-67 - License plate special revenue fund.
Section 32-5-77.2 - Display of original number plates on historical vehicles.
Section 32-5-78 - General license fees in lieu of other taxes against vehicle.
Section 32-5-80 - Registration of motorcycles.
Section 32-5-82.1 - Number stickers--Evidence of current registration.
Section 32-5-83 - Design of number plates--Color contrast.
Section 32-5-83.1 - Color of number stickers--Contrast with plates.
Section 32-5-84 - Composition of number plates--Size of figures--Snowmobile tags.
Section 32-5-84.1 - Composition of stickers.
Section 32-5-84.2 - Snowmobile license must be attached.
Section 32-5-85 - Number of plates issued.
Section 32-5-88 - Mount Rushmore design--Costs and feasibility.
Section 32-5-89 - Determination of characteristics of plate--Dealers' plates.
Section 32-5-90 - Registration--Contents--Registration number.
Section 32-5-90.1 - Abstract of registration information--Fee.
Section 32-5-92 - Lost certificate of registration--Duplicate--Fee.
Section 32-5-93 - Forwarding applications to department.
Section 32-5-94 - Application and registration of vehicle--Manner to facilitate retrieval.
Section 32-5-97 - Separate numbering of different types of vehicles.
Section 32-5-97.1 - Farm vehicles--Decals.
Section 32-5-100 - Plates as state property.
Section 32-5-101 - Operation of vehicle while registration is suspended--Misdemeanor.
Section 32-5-102 - Prosecution for assault or homicide not barred--Civil action.
Section 32-5-103.1 - Alteration or forgery of registration card--Felony.
Section 32-5-111 - Promulgation of rules--Duty of local officials.
Section 32-5-112 - Duties of county treasurers.
Section 32-5-113 - Special plates for firefighters--Design of plates.
Section 32-5-114 - Fee for special firefighter plates.
Section 32-5-115 - Time for retention of firefighter's plates.
Section 32-5-116 - Application to Department of Revenue for special firefighter plates.
Section 32-5-118 - Application to county treasurer for special firefighter plates--Fee.
Section 32-5-119 - Failure to apply for firefighters plates.
Section 32-5-121 - Transfer of special firefighter plates.
Section 32-5-122 - Applicability of state motor vehicle laws to firefighters.
Section 32-5-123 - Special plates identifying Indian tribes.
Section 32-5-124 - Fee for Indian tribe license plates.
Section 32-5-125 - Replacement of Indian tribe license plates.
Section 32-5-126 - Certain trailers licensed more than one year--Fee.
Section 32-5-127 - Additional charges for decals and plates mailed to owner.
Section 32-5-128 - Exemption from excise tax for motor vehicles leased to tax exempt entities.
Section 32-5-143 - Definitions.
Section 32-5-145 - Personal information to be disclosed for certain purposes.
Section 32-5-146 - Disclosure to one who has subject's consent.
Section 32-5-148 - Department may impose conditions on requesting person.
Section 32-5-149 - Retention of records by certain recipients.
Section 32-5-152 - Low-speed vehicles.
Section 32-5-153 - Highway patrol fee.
Section 32-5-154 - Definitions regarding military specialty plates.
Section 32-5-155 - Military specialty plates listed.
Section 32-5-156 - General requirements for military specialty plates.
Section 32-5-157 - Specific additional requirements for military specialty plates.
Section 32-5-159 - Fee for initial issuance of military specialty plates.
Section 32-5-162 - Number and design of military specialty plates--Requirements.
Section 32-5-163 - Surrender of military specialty plates--Death of owner--Violation as misdemeanor.
Section 32-5-166 - Duplicate military specialty plates upon loss, mutilation, or destruction.
Section 32-5-167 - Emblem specialty plates listed.
Section 32-5-168 - Eligibility for emblem specialty plates.
Section 32-5-168.1 - State seal--Emblem set.
Section 32-5-168.2 - State seal emblem fee--Motor vehicle fund.
Section 32-5-168.3 - State seal emblem design.
Section 32-5-170 - Fee for emblem specialty plates.
Section 32-5-173 - Duplicate emblem specialty plates upon loss, mutilation, or destruction.
Section 32-5-174 - Retention time for emblem specialty plates.
Section 32-5-175 - Application for emblem to be used on emblem specialty plate.
Section 32-5-176 - General requirements for emblem specialty plates.
Section 32-5-177 - Specific additional requirements for emblem specialty plates.
Section 32-5-178 - Emblem specialty plates--Administration--Fees--Violation as misdemeanor.
Section 32-5-179 - Special interest motor vehicle plates--Application.
Section 32-5-180 - Design of special interest motor vehicle plates--Decals--Rear plates.
Section 32-5-181 - Fees for special interest motor vehicle plates.
Section 32-5-182 - Contents of application for special interest motor vehicle plate--Renewal.
Section 32-5-183 - Misuse of special interest motor vehicle plate.
Section 32-5-184 - Dignity sculpture special plates.
Section 32-5-185 - Fee for Dignity sculpture plates.
Section 32-5-186 - Lost, stolen, or mutilated Dignity sculpture plate.
Section 32-5-187 - Electric bicycle exempt from chapter.
Section 32-5-188 - Electric motor vehicle--Annual fee--Definitions.