South Dakota Statutes
§ 10-45-11.2 — Exemption of sales of motor vehicles exempt from excise tax.
South Dakota § 10-45-11.2
This text of South Dakota § 10-45-11.2 (Exemption of sales of motor vehicles exempt from excise tax.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-45-11.2 (2026).
Text
There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of motor vehicles exempt from the motor vehicle excise tax pursuant to § 32-5B-2 , with the exception of farm vehicles as described pursuant to the provisions of § 32-5-1.3 .
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Legislative History
SL 1987, ch 103, § 1; SL 1988, ch 110, § 1; SL 2012, ch 67, § 3; SL 2015, ch 68, § 1.
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Bluebook (online)
South Dakota § 10-45-11.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-11.2.