Title 32 — MOTOR VEHICLES

Any owner whose boat is registered and documented in accordance with United States Coast Guard regulations is not required to display a South Dakota boat number nor obtain a South Dakota certificate of title on the boat. However, if the boat is used on the waters of this state,th…

In addition to the registration fee required under § 32-3A-5 , the department or county treasurer shall collect from the owner one dollar 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…

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…

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.

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…

For the purposes of this chapter, the purchase price is: (1) For a new large boat, the total consideration whether received in money or otherwise. However, if a large boat is taken in trade as a credit or part payment on a new large boat, the credit or trade - in value allowed by…

On used large boats, the county treasurer shall, for the purpose of this chapter, use the most generally used and approved nationally recognized dealers' guide provided by the secretary of revenue. If the large boat is not covered by the provided dealers' guide, the county treasu…

The new owner of a large boat shall present to the county treasurer in the county of the owner's residence the manufacturer's statement of origin or assigned certificate of title if a title has been previously issued for the large boat, an application for title and registration a…

The excise tax levied by this chapter shall be paid to the county treasurer in the county of the new owner's residence when the owner applies for title and registers the large boat. Source: SL 1993, ch 102 , § 7; SL 1994, ch 335 , § 9; SDCL 10-60-7; SL 1998, ch 74 , § 3.

If any large boat has been subjected previously to a sales tax, use tax, excise tax, or similar tax by this or any other state or its political subdivision, no tax is owed to this state if the tax has been paid by the applicant to this or any other state. If the amount of tax lev…

No title may be issued or transferred for the ownership of any large boat unless the tax levied by this chapter is paid. Source: SL 1993, ch 102 , § 9; SL 1994, ch 335 , § 11; SDCL 10-60-9.

Any seller of a large boat shall, on demand by the secretary of revenue, make available all books, records, and memoranda that relate to the sale of a large boat. The secretary may conduct an audit of the books and records of any seller of a large boat failing or refusing to prod…

The numbers awarded and displayed on a motorboat pursuant to § 32-3A-5 may not be less than three inches in height and shall be maintained in legible condition. The registration shall be available at all times for inspection in the boat for which issued, whenever the boat is in o…

Unless otherwise provided by the provisions of this chapter, all revenues received pursuant to this chapter shall be deposited in the state general fund. Source: SL 1993, ch 102 , § 12; SDCL 10-60-11; SL 2025, ch 117 , § 3.

For the purposes of this chapter, the term, siblings, includes any individuals who are brother or sister by blood, marriage, or adoption. Source: SL 1993, ch 102 , § 13; SDCL 10-60-14.

Of the total revenue collected as a result of the tax imposed by this chapter, 56.25 percent of the total revenue shall be allocated for state aid to education pursuant to chapter 13-13 . Source: SL 1993, ch 102 , § 12A; SDCL § 10-60-12; SL 2015, ch 89 , § 23.

Expenditures of the money allocated by § 32-3A-62 shall be on warrants drawn by the state auditor pursuant to vouchers approved by the secretary of the Department of Education. All expenditures allocated by § 32-3A-62 shall be made through a General Appropriations Act. Source: SL…

For the purposes of this chapter, any leasing or rental company that operates within the principal place of business of a dealer, licensed pursuant to chapter 32-7B , is a business separate from the dealership. A leasing or rental company shall title, license, and tax any leased …

[Repealed or reserved.]