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55 chapters · 1,746 sections in this title.
SDCL § 32-3A-5.2 Mailing fees
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In addition to the registration fee required under § 32-3A-5 , the department or county treasurer shall charge the owner two dollars and fifty cents per decal or set of decals if a decal is sent to the owner through the mail. If the applicant requests that a decal be express mail…
SDCL § 32-3A-50 Excise tax on purchase of any large boat--In lieu of sales tax--Violation as misdemeanor
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In addition to all other fees, a person shall pay an excise tax at the rate of three percent on the purchase price of any large boat, purchased or acquired for use on the waters of this state and required to be registered under the laws of this state. This tax shall be in lieu of…
SDCL § 32-3A-51 "Large boat" defined
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For purposes of this chapter, the term, large boat, means any boat defined as a large boat by § 32-3A-2 and its accompanying motor. Source: SL 1993, ch 102 , § 2; SL 1994, ch 335 , § 4; SDCL 10-60-2.
SDCL § 32-3A-52 Exemptions from excise tax
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Exempt from the provisions of § 32-3A-50 are: (1) Any large boat which is the property of the governmental units which are exempted from motor vehicle registration fees by §§ 32-5-42 and 32-5-42.1 ; (2) Any large boat acquired by inheritance or bequest; (3) Any large boat previou…
