South Dakota Codified Laws
Title 32 - Motor Vehicles
Chapter 05B - Excise Tax On Motor Vehicles

Section 32-5B-1 - Imposition of tax--Rate--Failure to pay as misdemeanor. - 32-5B-1. Imposition of tax--Rate--Failure to pay as misdemeanor. In addition...

Section 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-1.1. Licensing and payment of tax on leased vehicles--Assessment of...

Section 32-5B-1.2 - Leasing or rental company separate from dealership--Distinct name--Daily rental operations--Exemption from excise tax. - 32-5B-1.2. Leasing or rental company separate from dealership--Distinct name--Daily rental...

Section 32-5B-1.3 - Licensing and titling of used vehicle by dealer--Payment of tax by subsequent purchaser. - 32-5B-1.3. Licensing and titling of used vehicle by dealer--Payment of...

Section 32-5B-1.4 - Licensing and payment of excise tax on new vehicle by dealer. - 32-5B-1.4. Licensing and payment of excise tax on new vehicle...

Section 32-5B-1.5 - Payment of excise tax by dealer required to take title--Subsequent purchaser not exempt. - 32-5B-1.5. Payment of excise tax by dealer required to take...

Section 32-5B-2 - Exempt vehicles. - 32-5B-2. Exempt vehicles. Motor vehicles exempted from the provisions of...

Section 32-5B-2.2 - Exemption for self-propelled agricultural application unit. - 32-5B-2.2. Exemption for self-propelled agricultural application unit. Any self-propelled agricultural...

Section 32-5B-3 - Dealer's inventory exempt--Filing required. - 32-5B-3. Dealer's inventory exempt--Filing required. Any used, licensed motor vehicle...

Section 32-5B-4 - Purchase price defined. - 32-5B-4. Purchase price defined. For the purposes of this chapter,...

Section 32-5B-4.1 - Insurance check included in trade-in value. - 32-5B-4.1. Insurance check included in trade-in value. For the purposes...

Section 32-5B-6 - Use of dealers' guide for used motor vehicles. - 32-5B-6. Use of dealers' guide for used motor vehicles. On...

Section 32-5B-8 - Fixing value, capacity, and weight of rebuilt or foreign vehicle. - 32-5B-8. Fixing value, capacity, and weight of rebuilt or foreign...

Section 32-5B-9 - Information to be presented by new owner of vehicle--Falsification as felony. - 32-5B-9. Information to be presented by new owner of vehicle--Falsification...

Section 32-5B-10 - Payment of tax. - 32-5B-10. Payment of tax. The tax levied by §32-5B-1 shall...

Section 32-5B-11 - Credit for taxes paid to this or another state. - 32-5B-11. Credit for taxes paid to this or another state....

Section 32-5B-12 - Proration of tax on proportionally registered vehicles. - 32-5B-12. Proration of tax on proportionally registered vehicles. If a...

Section 32-5B-14 - Title issuance or transfer prohibited unless tax paid--Exception. - 32-5B-14. Title issuance or transfer prohibited unless tax paid--Exception. No...

Section 32-5B-15 - Rules authorized. - 32-5B-15. Rules authorized. The secretary of revenue may promulgate rules...

Section 32-5B-16 - Records required of sellers--Inspection. - 32-5B-16. Records required of sellers--Inspection. Any seller of a motor...

Section 32-5B-17 - Disposition of revenue. - 32-5B-17. Disposition of revenue. All revenues received pursuant to §§32-5B-1...

Section 32-5B-18 - "Siblings" defined. - 32-5B-18."Siblings" defined. For the purposes of this chapter, "siblings" include...

Section 32-5B-19 - Rental vehicle and leased vehicle defined. - 32-5B-19. Rental vehicle and leased vehicle defined. Terms used in...

Section 32-5B-20 - Gross receipts tax on vehicle rental--Violation as misdemeanor. - 32-5B-20. Gross receipts tax on vehicle rental--Violation as misdemeanor. There...

Section 32-5B-21 - Applicability of tax on leased vehicles--Leasing information required. - 32-5B-21. Applicability of tax on leased vehicles--Leasing information required. The...

Section 32-5B-22 - No tax refund for early termination of lease. - 32-5B-22. No tax refund for early termination of lease. If...

Section 32-5B-23 - Tax on vehicles leased in another state--Credit for tax paid to another state. - 32-5B-23. Tax on vehicles leased in another state--Credit for tax...

Section 32-5B-24 - Tax credit for total loss of leased vehicle. - 32-5B-24. Tax credit for total loss of leased vehicle. If...

Section 32-5B-25 - Excise taxes on off-road vehicles deposited in general fund. - 32-5B-25. Excise taxes on off-road vehicles deposited in general fund....