S.D. Codified Laws § 32-5B-1.5
Current through the 2024 Legislative Session
Except as provided in § 32-5-27, any dealer who is required by law to take title to a motor vehicle, or required to take title to a motor vehicle for the purpose of resale because of the requirements of his dealer license, shall pay the excise tax established in § 32-5B-1 and the next purchaser is not exempt from the excise tax on the subsequent purchase.
SDCL 32-5B-1.5