South Dakota · Statutes
Chapter 5B
29 sections
29 sections
- S.D. Codified Laws § 32-5B-1Imposition of tax--Rate--Failure to pay as misdemeanor
- S.D. Codified Laws § 32-5B-1.1Licensing 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-1.2Leasing or rental company separate from dealership--Distinct name--Daily rental operations--Exemption from excise tax
- S.D. Codified Laws § 32-5B-1.3Licensing and titling of used vehicle by dealer--Payment of tax by subsequent purchaser
- S.D. Codified Laws § 32-5B-1.4Licensing and payment of excise tax on new vehicle by dealer
- S.D. Codified Laws § 32-5B-1.5Payment of excise tax by dealer required to take title--Subsequent purchaser not exempt
- S.D. Codified Laws § 32-5B-2Exempt vehicles
- S.D. Codified Laws § 32-5B-2.2Exemption for self-propelled agricultural application unit
- S.D. Codified Laws § 32-5B-3Dealer's inventory exempt--Filing required
- S.D. Codified Laws § 32-5B-4Purchase price defined
- S.D. Codified Laws § 32-5B-4.1Insurance check included in trade-in value
- S.D. Codified Laws § 32-5B-6Use of dealers' guide for used motor vehicles
- S.D. Codified Laws § 32-5B-8Fixing value, capacity, and weight of rebuilt or foreign vehicle
- S.D. Codified Laws § 32-5B-9Information to be presented by new owner of vehicle--Falsification--Penalty
- S.D. Codified Laws § 32-5B-10Payment of tax
- S.D. Codified Laws § 32-5B-11Credit for taxes paid to this or another state
- S.D. Codified Laws § 32-5B-12Proration of tax on proportionally registered vehicles
- S.D. Codified Laws § 32-5B-14Title issuance or transfer prohibited unless tax paid--Exception
- S.D. Codified Laws § 32-5B-15Rules authorized
- S.D. Codified Laws § 32-5B-16Records required of sellers--Inspection
- S.D. Codified Laws § 32-5B-17Disposition of revenue
- S.D. Codified Laws § 32-5B-18"Siblings" defined
- S.D. Codified Laws § 32-5B-19Rental vehicle and leased vehicle defined
- S.D. Codified Laws § 32-5B-20Gross receipts tax on vehicle rental--Violation as misdemeanor
- S.D. Codified Laws § 32-5B-21Applicability of tax on leased vehicles--Leasing information required
- S.D. Codified Laws § 32-5B-22No tax refund for early termination of lease
- S.D. Codified Laws § 32-5B-23Tax on vehicles leased in another state--Credit for tax paid to another state
- S.D. Codified Laws § 32-5B-24Tax credit for total loss of leased vehicle
- S.D. Codified Laws § 32-5B-25Excise taxes on off-road vehicles deposited in general fund