Exemption of motor vehicles exempt from excise tax.

1. Law
2. South Dakota Codified Laws
3. Taxation
4. Use Tax
5. Exemption of motor vehicles exempt from excise tax.

10-46-13.1. Exemption of motor vehicles exempt from excise tax.

The use in this state of motor vehicles exempt from the motor vehicle excise tax pursuant to §32-5B-2 is specifically exempted from the tax imposed by this chapter, with the exception of farm vehicles as described pursuant to the provisions of §32-5-1.3.

Source: SL 1987, ch 103, §2; SL 1988, ch 110, §2; SL 2012, ch 67, §4; SL 2015, ch 68, §2.

Download our app to see the most-to-date content.