South Dakota § 32-5B-21 Applicability of tax on leased vehicles--Leasing information required.

South Dakota Statutes

§ 32-5B-21 — Applicability of tax on leased vehicles--Leasing information required.

South Dakota § 32-5B-21

Title 32MOTOR VEHICLES

Ch. 32-5AEXCISE TAX ON MOTOR VEHICLES

This text of South Dakota § 32-5B-21 (Applicability of tax on leased vehicles--Leasing information required.) 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-21 (2026).

Text

The tax imposed by §§ 32-5B-1 , 32-5B-1.1 , 32-5B-4(7), and to 32-5B-24 , inclusive, and calculated in the manner set out in § 32-5B-4 on the sale or use of leased vehicles subject to titling and registration applies to vehicles with a gross vehicle weight ratings of less than sixteen thousand pounds or vehicles defined in subdivision 32-9-3(3), including motorcycles and motorized bicycles. No certificate of title may be issued until the tax is paid. The county treasurer shall require every applicant for registration of a vehicle subject to tax under §§ 32-5B-1 , 32-5B-1.1 , 32-5B-4(7), and to 32-5B-24 , inclusive, to supply information as is deemed necessary as to the date of the lease transaction, the lease price, and other information relative to the lease of the vehicle.

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The tax imposed by §§ 32-5B-1 , 32-5B-1.1 , 32-5B-4(7), and to 32-5B-24 , inclusive, and calculated in the manner set out in § 32-5B-4 on the sale or use of leased vehicles subject to titling and registration applies to vehicles with a gross vehicle weight ratings of less than sixteen thousand pounds or vehicles defined in subdivision 32-9-3(3), including motorcycles and motorized bicycles. No certificate of title may be issued until the tax is paid. The county treasurer shall require every applicant for registration of a vehicle subject to tax under §§ 32-5B-1 , 32-5B-1.1 , 32-5B-4(7), and to 32-5B-24 , inclusive, to supply information as is deemed necessary as to the date of the lease transaction, the lease price, and other information relative to the lease of the vehicle.