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, ยง4.
Structure South Dakota Codified Laws
Chapter 05A - County Wheel Tax
Section 32-5A-1 - Wheel tax rate--Maximum vehicle tax.
Section 32-5A-1.1 - Publication of ordinance on imposition of tax--Content of announcement.
Section 32-5A-2 - Deposit, use, and distribution of proceeds.
Section 32-5A-3 - Payment by purchaser of vehicle--Dealers exempt.
Section 32-5A-4 - Notice of tax sent to owners--Cost reimbursement.
Section 32-5A-5 - Schedule of rates.
Section 32-5A-7 - Prorated tax if licensed for less than twelve months.