South Dakota Statutes
§ 32-5A-3 — Payment by purchaser of vehicle--Dealers exempt.
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.
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South Dakota § 32-5A-3 (Payment by purchaser of vehicle--Dealers exempt.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1985, ch 248, § 4.
Nearby Sections
15
§ 32-1-1
§ 32-1-1§ 32-1-1.1
Repealed§ 32-1-2
§ 32-1-2§ 32-1-4
§ 32-1-4§ 32-10-1
Definitions.