South Dakota § 32-5B-20 Gross receipts tax on vehicle rental--Violation as misdemeanor.

South Dakota Statutes

§ 32-5B-20 — Gross receipts tax on vehicle rental--Violation as misdemeanor.

South Dakota·Title 32 MOTOR VEHICLES·Ch. 32-5A EXCISE TAX ON MOTOR VEHICLES

There is hereby imposed a tax of four and two-tenths percent upon the gross receipts of any person renting a rental vehicle as defined in § 32-5B-19 . This tax applies to all vehicles registered in accordance with § 32-5-6 , 32-5-8.1 , or 32-5-9 . Any rental vehicle not licensed in accordance with § 32-5-6 , 32-5-8.1 , or 32-5-9 is subject to the motor vehicle excise tax in § 32-5B-1 . The tax imposed by this section is in addition to any tax levied pursuant to chapter 10-45 or 10-46 upon the rental of a rental vehicle. The provisions of chapter 10-45 apply to the administration and enforcement of the tax imposed by this section. The tax imposed by this section is in lieu of the tax levied by § 32-5B-1 on the sales of such motor vehicles. A violation of this section is a Class 1 misdemeano

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There is hereby imposed a tax of four and two-tenths percent upon the gross receipts of any person renting a rental vehicle as defined in § 32-5B-19 . This tax applies to all vehicles registered in accordance with § 32-5-6 , 32-5-8.1 , or 32-5-9 . Any rental vehicle not licensed in accordance with § 32-5-6 , 32-5-8.1 , or 32-5-9 is subject to the motor vehicle excise tax in § 32-5B-1 . The tax imposed by this section is in addition to any tax levied pursuant to chapter 10-45 or 10-46 upon the rental of a rental vehicle. The provisions of chapter 10-45 apply to the administration and enforcement of the tax imposed by this section. The tax imposed by this section is in lieu of the tax levied by § 32-5B-1 on the sales of such motor vehicles. A violation of this section is a Class 1 misdemeanor. There is hereby imposed a tax of four and one-half percent upon the gross receipts of any person renting a rental vehicle as defined in § 32-5B-19 . This tax applies to all vehicles registered in accordance with § 32-5-6 , 32-5-8.1 , or 32-5-9 . Any rental vehicle not licensed in accordance with § 32-5-6 , 32-5-8.1 , or 32-5-9 is subject to the motor vehicle excise tax in § 32-5B-1 . The tax imposed by this section is in addition to any tax levied pursuant to chapter 10-45 or 10-46 upon the rental of a rental vehicle. The provisions of chapter 10-45 apply to the administration and enforcement of the tax imposed by this section. The tax imposed by this section is in lieu of the tax levied by § 32-5B-1 on the sales of such motor vehicles. A violation of this section is a Class 1 misdemeanor.

South Dakota § 32-5B-20 (Gross receipts tax on vehicle rental--Violation as misdemeanor.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.