South Dakota § 32-3A-50 Excise tax on purchase of any large boat--In lieu of sales tax--Violation as misdemeanor.

South Dakota Statutes

§ 32-3A-50 — Excise tax on purchase of any large boat--In lieu of sales tax--Violation as misdemeanor.

South Dakota § 32-3A-50

Title 32MOTOR VEHICLES

Ch. 32-3ATITLE, REGISTRATION AND TAXATION OF BOATS

This text of South Dakota § 32-3A-50 (Excise tax on purchase of any large boat--In lieu of sales tax--Violation as misdemeanor.) 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 § 32-3A-50 (2026).

Text

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 any tax levied by chapters 10-45 and 10-46 on the sales of such large boats. Failure to pay the full amount of excise tax is a Class 1 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 any tax levied by chapters 10-45 and 10-46 on the sales of such large boats. Failure to pay the full amount of excise tax is a Class 1 misdemeanor.