S.D. Codified Laws § 50-11-19
In addition to all other registration fees paid to the department, an additional original registration tax of four percent, based upon the purchase price of the aircraft, shall be paid to the department, along with the application for the original registration of an aircraft. For an initial registration of aircraft manufactured and used exclusively for agricultural purposes, the registration tax under this section is three percent.
Aircraft subject to the tax imposed by this chapter are exempt from taxes imposed by chapters 10-45 and 10-46. Aircraft used under a use stamp or dealer certificate, or engaged in regularly scheduled flying consisting of an act of interstate or foreign commerce, are exempt from the taxes imposed by chapters 10-45 and 10-46.
Failure to pay the registration tax under this section within thirty days after an aircraft is operated in this state is a Class 2 misdemeanor. Failure to pay the registration tax within ninety days of the due date shall result in a civil penalty of one-half percent of the tax due for each month, or portion of the month, until the tax is paid in accordance with this chapter, not to exceed five percent of the tax due. A civil penalty imposed under this section shall be deposited into the aeronautics fund.
SDCL 50-11-19