Chapter

EXCISE TAX ON MOTOR VEHICLES

S.D. Codified Laws § 32-5B-1— Imposition of tax--Rate--Failure to pay as misdemeanor
S.D. Codified Laws § 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
S.D. Codified Laws § 32-5B-1.2— Leasing or rental company separate from dealership--Distinct name--Daily rental operations--Exemption from excise tax
S.D. Codified Laws § 32-5B-1.3— Licensing and titling of used vehicle by dealer--Payment of tax by subsequent purchaser
S.D. Codified Laws § 32-5B-1.4— Licensing and payment of excise tax on new vehicle by dealer
S.D. Codified Laws § 32-5B-1.5— Payment of excise tax by dealer required to take title--Subsequent purchaser not exempt
S.D. Codified Laws § 32-5B-2— Exempt vehicles
S.D. Codified Laws § 32-5B-2.1— 32-5B-2.1. Repealed by SL 1990, ch 230, § 7
S.D. Codified Laws § 32-5B-2.2— Exemption for self-propelled agricultural application unit
S.D. Codified Laws § 32-5B-3— Dealer's inventory exempt--Filing required
S.D. Codified Laws § 32-5B-4— Purchase price defined
S.D. Codified Laws § 32-5B-4.1— Insurance check included in trade-in value
S.D. Codified Laws § 32-5B-5— 32-5B-5. Repealed by SL 2014, ch 144, § 1
S.D. Codified Laws § 32-5B-6— Use of dealers' guide for used motor vehicles
S.D. Codified Laws § 32-5B-7— 32-5B-7. Repealed by SL 1987, ch 222, § 1
S.D. Codified Laws § 32-5B-8— Fixing value, capacity, and weight of rebuilt or foreign vehicle
S.D. Codified Laws § 32-5B-9— Information to be presented by new owner of vehicle--Falsification as felony
S.D. Codified Laws § 32-5B-10— Payment of tax
S.D. Codified Laws § 32-5B-11— Credit for taxes paid to this or another state
S.D. Codified Laws § 32-5B-12— Proration of tax on proportionally registered vehicles
S.D. Codified Laws § 32-5B-13— 32-5B-13. Repealed by SL 2005, ch 157, § 3
S.D. Codified Laws § 32-5B-14— Title issuance or transfer prohibited unless tax paid--Exception
S.D. Codified Laws § 32-5B-15— Rules authorized
S.D. Codified Laws § 32-5B-16— Records required of sellers--Inspection
S.D. Codified Laws § 32-5B-17— Disposition of revenue
S.D. Codified Laws § 32-5B-18— "Siblings" defined
S.D. Codified Laws § 32-5B-19— Rental vehicle and leased vehicle defined
S.D. Codified Laws § 32-5B-20— Gross receipts tax on vehicle rental--Violation as misdemeanor
S.D. Codified Laws § 32-5B-21— Applicability of tax on leased vehicles--Leasing information required
S.D. Codified Laws § 32-5B-22— No tax refund for early termination of lease
S.D. Codified Laws § 32-5B-23— Tax on vehicles leased in another state--Credit for tax paid to another state
S.D. Codified Laws § 32-5B-24— Tax credit for total loss of leased vehicle
S.D. Codified Laws § 32-5B-25— Excise taxes on off-road vehicles deposited in general fund