South Dakota § 32-5B-1 Imposition of tax--Rate--Failure to pay as misdemeanor.

South Dakota Statutes

§ 32-5B-1 — Imposition of tax--Rate--Failure to pay as misdemeanor.

South Dakota § 32-5B-1

Title 32MOTOR VEHICLES

Ch. 32-5AEXCISE TAX ON MOTOR VEHICLES

This text of South Dakota § 32-5B-1 (Imposition of tax--Rate--Failure to pay 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 § 32-5B-1 (2026).

Text

In addition to all other license and registration fees for the use of the highways, a person shall pay an excise tax at the rate of four percent on the purchase price of any motor vehicle, as defined by § 32-3-1 or 32-5B-21 , purchased or acquired for use on the streets and highways of this state and required to be registered under the laws of this state. A person shall pay an excise tax at the rate of four percent on the purchase of an off-road vehicle as defined by § 32-3-1 and required to be titled pursuant to § 32-20-12 . This tax shall be in lieu of any tax levied by chapters 10-45 , 10-46 , and 10-46E on the sales of such vehicles. Failure to pay the full amount of excise tax is a Class 1 misdemeanor.

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In addition to all other license and registration fees for the use of the highways, a person shall pay an excise tax at the rate of four percent on the purchase price of any motor vehicle, as defined by § 32-3-1 or 32-5B-21 , purchased or acquired for use on the streets and highways of this state and required to be registered under the laws of this state. A person shall pay an excise tax at the rate of four percent on the purchase of an off-road vehicle as defined by § 32-3-1 and required to be titled pursuant to § 32-20-12 . This tax shall be in lieu of any tax levied by chapters 10-45 , 10-46 , and 10-46E on the sales of such vehicles. Failure to pay the full amount of excise tax is a Class 1 misdemeanor.

United States of America, on Behalf of the Cheyenne River Sioux Tribe and Its Members, Plaintiff/appellant/cross Cheyenne River Sioux Tribe, Intervenor Plaintiff/appellant/cross v. State of South Dakota Julie M. Johnson, State Secretary of Revenue, Defendants/appellees/cross Ronald J. Schreiner Dewey County, South Dakota John Alley, County Treasurer Ziebach County, South Dakota Virginia Hertel, County Treasurer, Rosebud Sioux Tribe v. Julie Johnson, State Secretary of Revenue, United States of America, Amicus Curiae

105 F.3d 1552 (Eighth Circuit, 1997)

7 case citations

Standing Rock Sioux Tribe v. Janklow

103 F. Supp. 2d 1146 (D. South Dakota, 2000)

2 case citations

US Ex Rel. Cheyenne River Sioux v. South Dakota

102 F. Supp. 2d 1166 (D. South Dakota, 2000)

2 case citations

Nelson v. Viken

2005 SD 109 (South Dakota Supreme Court, 2005)

1 case citations

Legislative History

SL 1985, ch 241, § 1; SL 1988, ch 236, § 21; SL 2000, ch 145, § 1; SL 2015, ch 68, § 3; SL 2015, ch 165, § 5, eff. Apr. 1, 2015; SL 2016, ch 159, § 1.