South Dakota § 32-5-27 Used out-of-state motor vehicles--Sale or resale--Title, taxes, and license--Exemptions--Violation as misdemeanor.

South Dakota Statutes

§ 32-5-27 — Used out-of-state motor vehicles--Sale or resale--Title, taxes, and license--Exemptions--Violation as misdemeanor.

South Dakota § 32-5-27

Title 32MOTOR VEHICLES

Ch. 32-4ANNUAL REGISTRATION AND LICENSE PLATES

This text of South Dakota § 32-5-27 (Used out-of-state motor vehicles--Sale or resale--Title, taxes, and license--Exemptions--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 § 32-5-27 (2026).

Text

Any person, firm, corporation, or limited liability company, except a licensed vehicle dealer, that brings into the state or purchases any used or secondhand out-of-state motor vehicles not currently licensed in this state for the purpose of sale or resale, except vehicles receiving a junking certificate, motor vehicles with a gross vehicle weight rating of over twenty-six thousand pounds, or a semitrailer with a manufacturer's shipping weight of nine thousand pounds or more, shall, within forty-five days from the date of purchase or entry of the motor vehicle into the limits of this state, title the motor vehicle pursuant to chapter 32-3 and pay the excise tax pursuant to chapter 32-5B but is not required to license the vehicle. Any licensed motor vehicle dealer titling a motor vehicle pu

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Any person, firm, corporation, or limited liability company, except a licensed vehicle dealer, that brings into the state or purchases any used or secondhand out-of-state motor vehicles not currently licensed in this state for the purpose of sale or resale, except vehicles receiving a junking certificate, motor vehicles with a gross vehicle weight rating of over twenty-six thousand pounds, or a semitrailer with a manufacturer's shipping weight of nine thousand pounds or more, shall, within forty-five days from the date of purchase or entry of the motor vehicle into the limits of this state, title the motor vehicle pursuant to chapter 32-3 and pay the excise tax pursuant to chapter 32-5B but is not required to license the vehicle. Any licensed motor vehicle dealer titling a motor vehicle pursuant to this section is exempt from paying the excise tax imposed by § 32-5B -1 on the vehicle. A vehicle titled by a licensed motor vehicle dealer pursuant to this section shall be issued a title indicating that no excise tax has been paid. Upon transfer of the title to a subsequent purchaser of the motor vehicle, the excise tax shall be paid by the purchaser or by any other person as defined by subdivision 2-14-2 (18), on behalf of and as the agent for the purchaser. A violation of this section is a Class 2 misdemeanor. The provisions of this section do not apply to any motor vehicle titled and licensed in another jurisdiction that is sold in this state through a dealer's car auction agency licensed under the provisions of chapter 32-6B .

Legislative History

SL 1939, ch 180, § 1; SL 1957, ch 232; SDC Supp 1960, § 44.0701; SL 1961, ch 238; SL 1983, ch 231, § 2; SL 1984, ch 219, § 1; SL 1985, ch 238, § 10; SL 1988, ch 238, § 10; SL 1988, ch 241, § 1; SL 1990, ch 234, § 1; SL 1990, ch 241, § 2; SL 1992, ch 208, § 2; SL 1994, ch 242; SL 2000, ch 141, § 1; SL 2005, ch 157, § 1; SL 2014, ch 139, § 3; SL 2015, ch 156, § 11; SL 2020, ch 129, § 2.