South Dakota Statutes
§ 32-5A-3 — Payment by purchaser of vehicle--Dealers exempt.
South Dakota § 32-5A-3
This text of South Dakota § 32-5A-3 (Payment by purchaser of vehicle--Dealers exempt.) 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 § 32-5A-3 (2026).
Text
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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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Repealed§ 32-1-2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.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 32-5A-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/32-5A-3.