South Dakota Statutes
§ 32-5B-1.5 — Payment of excise tax by dealer required to take title--Subsequent purchaser not exempt.
South Dakota § 32-5B-1.5
This text of South Dakota § 32-5B-1.5 (Payment of excise tax by dealer required to take title--Subsequent purchaser not 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 § 32-5B-1.5 (2026).
Text
Except as provided in § 32-5-27 , any dealer who is required by law to take title to a motor vehicle, or required to take title to a motor vehicle for the purpose of resale because of the requirements of his dealer license, shall pay the excise tax established in § 32-5B-1 and the next purchaser is not exempt from the excise tax on the subsequent purchase.
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Legislative History
SL 1988, ch 236, § 23.
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Repealed§ 32-1-2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 § 32-5B-1.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/32-5B-1.5.