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 § 32-5B-20

Title 32MOTOR VEHICLES

Ch. 32-5AEXCISE TAX ON MOTOR VEHICLES

This text of South Dakota § 32-5B-20 (Gross receipts tax on vehicle rental--Violation 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-20 (2026).

Text

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.