Excise Tax On Motor Vehicles

  1. Law
  2. South Dakota Codified Laws
  3. Motor Vehicles
  4. Excise Tax On Motor Vehicles

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Section
32-5B-1

Imposition of tax--Rate--Failure to pay as misdemeanor.

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.

Section
32-5B-1.2

Leasing or rental company separate from dealership--Distinct name--Daily rental operations--Exemption from excise tax.

Section
32-5B-1.3

Licensing and titling of used vehicle by dealer--Payment of tax by subsequent purchaser.

Section
32-5B-1.4

Licensing and payment of excise tax on new vehicle by dealer.

Section
32-5B-1.5

Payment of excise tax by dealer required to take title--Subsequent purchaser not exempt.

Section
32-5B-2

Exempt vehicles.

Section
32-5B-2.1

32-5B-2.1.Repealed by SL 1990, ch 230, §7.

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-5

32-5B-5.Repealed by SL 2014, ch 144, §1.

Section
32-5B-6

Use of dealers' guide for used motor vehicles.

Section
32-5B-7

32-5B-7.Repealed by SL 1987, ch 222, §1.

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-13

32-5B-13.Repealed by SL 2005, ch 157, §3.

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.