32-5-27. Used out-of-state motor vehicles--Sale or resale--Title, taxes, and license--Exemptions--Violation as misdemeanor.
Any person, firm, corporation, or limited liability company, except a licensed vehicle dealer, that brings into the state or purchases any used or secondhand out-of-state motor vehicles not currently licensed in this state for the purpose of sale or resale, except vehicles receiving a junking certificate, motor vehicles with a gross vehicle weight rating of over twenty-six thousand pounds, or a semitrailer with a manufacturer's shipping weight of nine thousand pounds or more, shall, within forty-five days from the date of purchase or entry of the motor vehicle into the limits of this state, title the motor vehicle pursuant to chapter 32-3 and pay the excise tax pursuant to chapter 32-5B but is not required to license the vehicle. Any licensed motor vehicle dealer titling a motor vehicle pursuant to this section is exempt from paying the excise tax imposed by §32-5B-1 on the vehicle. A vehicle titled by a licensed motor vehicle dealer pursuant to this section shall be issued a title indicating that no excise tax has been paid. Upon transfer of the title to a subsequent purchaser of the motor vehicle, the excise tax shall be paid by the purchaser or by any other person as defined by subdivision 2-14-2(18), on behalf of and as the agent for the purchaser. A violation of this section is a Class 2 misdemeanor.
The provisions of this section do not apply to any motor vehicle titled and licensed in another jurisdiction that is sold in this state through a dealer's car auction agency licensed under the provisions of chapter 32-6B.
Source: SL 1939, ch 180, §1; SL 1957, ch 232; SDC Supp 1960, §44.0701; SL 1961, ch 238; SL 1983, ch 231, §2; SL 1984, ch 219, §1; SL 1985, ch 238, §10; SL 1988, ch 238, §10; SL 1988, ch 241, §1; SL 1990, ch 234, §1; SL 1990, ch 241, §2; SL 1992, ch 208, §2; SL 1994, ch 242; SL 2000, ch 141, §1; SL 2005, ch 157, §1; SL 2014, ch 139, §3; SL 2015, ch 156, §11; SL 2020, ch 129, § 2.