32-5B-11. Credit for taxes paid to this or another state.
If any motor vehicle has been subjected previously to a sales tax, use tax, motor vehicle excise tax, or similar tax by this or any other state or its political subdivision, no tax is owed to this state if the tax has been paid by the applicant to this or any other state. Additionally, any part used in a rebuilt motor vehicle or motor vehicle manufactured by an applicant, previously subjected to sales tax, use tax, motor vehicle excise tax, or similar tax by this or any other state or its political subdivision, is not subject to the tax levied by this chapter, if the applicant applies for registration of the motor vehicle in this state within five years from the purchase date of the part. If the amount of tax levied and paid is the same or more than the amount of tax levied by this chapter, no tax or refund is due under this chapter. The county treasurer shall require of all applicants making application for registration of a motor vehicle in this state an affidavit of a licensed dealer, bill of sale, receipt, or other tangible evidence that the amount of tax has been paid by the current applicant. If sufficient proof is not furnished, the county treasurer shall collect the tax levied by §32-5B-1 on the retail value of the motor vehicle listed in the National Automobile Dealers' Used Car Guide (NADA). The value shall be the retail value of the motor vehicle on the day it entered the state. If a motor vehicle, after being taxed by this chapter or granted an exemption from part or all of the motor vehicle excise tax by this provision, is sold or traded, the vehicle does not again qualify for an exemption by this provision, if the vehicle is repurchased by the same applicant.
Source: SL 1985, ch 241, §7; SL 1986, ch 242, §24; SL 1993, ch 219, §8; SL 2013, ch 139, §2.
Structure South Dakota Codified Laws
Chapter 05B - Excise Tax On Motor Vehicles
Section 32-5B-1 - Imposition of tax--Rate--Failure to pay as misdemeanor.
Section 32-5B-1.4 - Licensing and payment of excise tax on new vehicle by dealer.
Section 32-5B-2 - Exempt vehicles.
Section 32-5B-2.2 - Exemption for self-propelled agricultural application unit.
Section 32-5B-3 - Dealer's inventory exempt--Filing required.
Section 32-5B-4 - Purchase price defined.
Section 32-5B-4.1 - Insurance check included in trade-in value.
Section 32-5B-6 - Use of dealers' guide for used motor vehicles.
Section 32-5B-8 - Fixing value, capacity, and weight of rebuilt or foreign vehicle.
Section 32-5B-9 - Information to be presented by new owner of vehicle--Falsification as felony.
Section 32-5B-10 - Payment of tax.
Section 32-5B-11 - Credit for taxes paid to this or another state.
Section 32-5B-12 - Proration of tax on proportionally registered vehicles.
Section 32-5B-14 - Title issuance or transfer prohibited unless tax paid--Exception.
Section 32-5B-15 - Rules authorized.
Section 32-5B-16 - Records required of sellers--Inspection.
Section 32-5B-17 - Disposition of revenue.
Section 32-5B-18 - "Siblings" defined.
Section 32-5B-19 - Rental vehicle and leased vehicle defined.
Section 32-5B-20 - Gross receipts tax on vehicle rental--Violation as misdemeanor.
Section 32-5B-21 - Applicability of tax on leased vehicles--Leasing information required.
Section 32-5B-22 - No tax refund for early termination of lease.
Section 32-5B-23 - Tax on vehicles leased in another state--Credit for tax paid to another state.
Section 32-5B-24 - Tax credit for total loss of leased vehicle.
Section 32-5B-25 - Excise taxes on off-road vehicles deposited in general fund.