Title 32, MOTOR VEHICLES

Each county may, by ordinance, impose a wheel tax on all motor vehicles, as defined in § 32-3-1 , registered in the county at a rate not to exceed five dollars per vehicle wheel. The tax shall be administered and collected by the county. The total vehicle tax may not exceed sixty…

If a county imposes a wheel tax pursuant to § 32-5A-1 in excess of two dollars per wheel, the ordinance shall be published within ten days of the decision by the board of county commissioners. Notwithstanding the provisions of § 7-18A-5 , publication shall be made at least twice …

The proceeds from the tax created by this chapter shall be retained by the county and deposited in the county road and bridge fund, and the revenue may be used only for highway and bridge maintenance and construction. The board of county commissioners shall, by resolution, establ…

Upon purchasing a vehicle from a dealer, the purchaser shall pay the appropriate tax at the time of title transfer. Nothing in this chapter shall prevent an automobile dealer from licensing the vehicles on his lot without paying any taxes created by this chapter. Source: SL 1985,…

The Department of Revenue shall include on any motor vehicle registration document mailed out to a vehicle owner prior to the annual registration of a motor vehicle, the amount of tax imposed pursuant to § 32-5A-1 . A county in which such registration documents are mailed to moto…

The per vehicle wheel rate imposed pursuant to § 32-5A-1 may be imposed according to the manufacturer's shipping weight, including accessories, and may vary according to the following schedule: (1) Two thousand pounds or less, inclusive; (2) From 2001 to 4000 pounds, inclusive; (…

If a motor vehicle is licensed for a period of time of less than twelve months, any wheel tax imposed on such motor vehicle pursuant to this chapter shall be prorated on a monthly basis. Source: SL 1994, ch 244 , § 4.

In addition to all other license and registration fees for the use of the highways, a person shall pay an excise tax at the rate of four percent on the purchase price of any motor vehicle, as defined by § 32-3-1 or 32-5B-21 , purchased or acquired for use on the streets and highw…

For motor vehicles leased for more than twenty - eight days, the lessor shall title and license the motor vehicle and denote the lessee on the application for title. The lessor or the lessee shall pay the motor vehicle excise tax. If the term of the lease is extended or if the ve…

Any leasing or rental company which operates within the principal place of business of a dealer, licensed pursuant to chapter 32-6B , is a business separate from the dealership for the purposes of this chapter. A leasing company shall title, license, and tax any leased vehicle wh…

A licensed motor vehicle dealer may license a used motor vehicle which is part of his inventory. If the dealer licenses the motor vehicle, he shall title the motor vehicle, but is exempt from the motor vehicle excise tax. A licensed dealer may title the vehicle without licensing …

A licensed motor vehicle dealer who sells new motor vehicles and has a franchise for that particular motor vehicle may license a new motor vehicle which is part of the dealer's inventory. If the dealer licenses the motor vehicle, the dealer shall title the motor vehicle and pay t…

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 th…

The tax levied by § 32-5B-1 shall be paid to the county treasurer in the county of the new owner's residence. However, for a motor vehicle licensed and registered pursuant to chapter 32-10 , the tax shall be paid to the Department of Revenue. Source: SL 1985, ch 241 , § 5; SL 200…

If any motor vehicle has been subjected previously to a sales tax, use tax, motor vehicle 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 or its p…

If a motor vehicle is licensed and registered pursuant to chapter 32-10 , the excise tax imposed by § 32-5B-1 shall be prorated in accordance with the formula established in the International Registration Plan as amended as of January 1, 2021. Such motor vehicles and trailer unit…

No title may be issued or transferred for the ownership of any motor vehicle unless the tax levied by § 32-5B-1 is paid, except as provided in subdivision 32-5B-2(12) and vehicles taxed pursuant to § 32-5B-20 . Source: SL 1985, ch 241 , § 6; SL 1988, ch 236 , § 24; SL 1994, ch 24…

The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning: (1) Which motor vehicles are subject to tax; (2) The actual value and purchase price of motor vehicles subject to tax; (3) The supporting documents required to be furnished to verify actual value o…

Any seller of a motor vehicle or snowmobile shall, on demand by the secretary of revenue, make available all books, records, and memoranda which relate to the sale of a motor vehicle or snowmobile. The secretary, in the event of any failure or refusal to produce the records, may …

All revenues received pursuant to §§ 32-5B-1 and 32-5B-20 shall be credited to the state highway fund. Source: SL 1985, ch 241 , § 9; SL 1994, ch 245 , § 6.

For the purposes of this chapter, "siblings" include any individuals who are brother and sister by blood, marriage, or adoption. Source: SL 1986, ch 242 , § 22.

Terms used in this chapter mean: (1) "Leased vehicle," a motor vehicle which is titled in the name of a leasing company or the individual who is leasing the motor vehicle which is leased for a period of more than twenty - eight days; (2) "Rental vehicle," a motor vehicle which is…

Motor vehicles exempted from the provisions of this chapter are as follows: (1) Any motor vehicle exempted in § 32-5-1.3 , 32-5-42 , 32-5-42.1 , or 32-5-42.2 ; (2) Any motor vehicle acquired by inheritance from or bequest of a decedent; (3) Any motor vehicle previously titled or …

Any self-propelled agricultural application unit that is purchased for use in this state is exempt from the provisions of this chapter and chapters 32-3 and 32-5 . For purposes of this section, the term, self-propelled agricultural application unit, is defined as equipment design…

There is hereby imposed a tax of four and two-tenths percent upon the gross receipts of any person renting a rental vehicle as defined in § 32-5B-19 . This tax applies to all vehicles registered in accordance with § 32-5-6 , 32-5-8.1 , or 32-5-9 . Any rental vehicle not licensed …

The tax imposed by §§ 32-5B-1 , 32-5B-1.1 , 32-5B-4(7), and 32-5B-21 to 32-5B-24 , inclusive, and calculated in the manner set out in § 32-5B-4 on the sale or use of leased vehicles subject to titling and registration applies to vehicles with a gross vehicle weight ratings of les…

If the lease is terminated prior to the termination date contained in the lease agreement, no refund may be allowed for tax previously paid under §§ 32-5B-1 , 32-5B-1.1 , 32-5B-4(7), and 32-5B-21 to 32-5B-24 , inclusive. Source: SL 2000, ch 145 , § 5.

Vehicles entering this state under a lease are subject to tax on the date the vehicle enters this state for the remaining lease period. A credit for tax paid on the lease for the lease period at issue where the incidence of the tax was on the lessor, lessee, or both, and the tax …

If the motor vehicle lease tax has been paid on a qualifying lease under §§ 32-5B-1 , 32-5B-1.1 , 32-5B-4(7), and 32-5B-21 to 32-5B-24 , inclusive, and prior to the expiration of the lease, the vehicle subject to the lease is destroyed by means such as fire, accident, or vandalis…

All excise taxes collected on the purchase of an off-road vehicle as provided by § 32-5B-1 shall be deposited in the state general fund. Source: SL 2016, ch 159 , § 7.

Any used, licensed motor vehicle which is in the inventory of a motor vehicle dealer on May 31, 1985, is exempt from the provisions of § 32-5B-1 . However, to qualify for this exemption, each motor vehicle dealer shall file on or before June 3, 1985, with the Department of Revenu…

For the purposes of this chapter, the purchase price is: (1) For a new motor vehicle sale or lease, the total consideration whether received in money or otherwise. However, when a motor vehicle is taken in trade as a credit or part payment on a new motor vehicle, the credit or tr…

For the purposes of § 32-5B-4 , the credit or trade - in value of any damaged motor vehicle may include the value of any check from an insurance company which is intended to cover the damages to the motor vehicle. Source: SL 1992, ch 211 .

On used motor vehicles, 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. For those cases of vehicles not covered by the provided dealer guides the count…

The secretary may fix the value, carrying capacity, and weight of any rebuilt or foreign vehicle or on any vehicle on which a record of the value, carrying capacity, or weight is not available in his office. Source: SL 1957, ch 240 , § 1; SDC Supp 1960, § 44.0108-1; SDCL, § 32-5-…

Except as otherwise provided, a new owner of a motor vehicle, or with written authorization, any other person, as defined in § 2-14-2 , on behalf of and as the agent for the new owner, shall present to the county treasurer in the county of the new owner's residence the manufactur…

Terms used in this chapter mean: (1) "Administrator," the administrator of the dealer licensing and inspection program of the Department of Revenue; (2) "Auctioneer," a person who presides over a public auction where following an initial starting price, bids are taken from two or…

For the purposes of this chapter, the term, motor home, means a motor vehicle that is designed as an integral unit to be used as a conveyance upon the public highways and for use as a temporary or recreational dwelling and that has at least four of the following permanently insta…

For the purposes of this chapter, the term, recreational park trailer, means a vehicle that is primarily designed to provide temporary living quarters for recreational, camping, or seasonal use and that: (1) Is built on a single chassis mounted on wheels; (2) Has a gross trailer …

For the purposes of this chapter, the term, temporary special events lot, means a location other than the principal place of business, supplemental lot, or temporary supplemental lot where a licensed trailer dealer, a licensed used car dealer, or a licensed vehicle dealer selling…

For the purposes of this chapter, the term, temporary supplemental lot, means a location other than the principal place of business or supplemental lot that is: (1) Within the same county as the principal place of business; (2) Within the corporate limits of a municipality that o…

No dealer's license may be issued to a person who desires to sell or offer for sale new vehicles until the applicant furnishes written proof, satisfactory to the department, that the person has a bona fide contract or franchise in effect in this state with the manufacturer of the…

The department shall, in the case of every application for initial licensure, verify the facts set forth in the application. The department may not issue a license to the applicant until it is satisfied that the facts set forth in the application are true. The department may refu…

Any dealer's license issued under this chapter shall be of the following classes: (1) "Vehicle dealer's license," a license that permits the licensee to engage in the business of selling or exchanging new, or new and used, vehicles; (2) "Used vehicle dealer's license," a license …

Any person engaged in the retail sale of low-speed vehicles shall be licensed as a vehicle dealer or used vehicle dealer. Source: SL 2008, ch 147 , § 7.

Upon making initial application for a dealer's license, the applicant shall pay a fee to the department. The initial fee required for each type of dealer's license is as follows: (1) Vehicle dealer's license--$300; (2) Used vehicle dealer's license--$300; (3) Motorcycle and off-r…