South Dakota Codified Laws 32-5-27. Used out-of-state motor vehicles–Sale or resale–Title, taxes, and license–Exemptions–Violation as misdemeanor
Any person, firm, corporation, or limited liability company, except a licensed vehicle dealer, that brings into the state or purchases any used or secondhand out-of-state motor vehicles not currently licensed in this state for the purpose of sale or resale, except vehicles receiving a junking certificate, motor vehicles with a gross vehicle weight rating of over twenty-six thousand pounds, or a semitrailer with a manufacturer’s shipping weight of nine thousand pounds or more, shall, within forty-five days from the date of purchase or entry of the motor vehicle into the limits of this state, title the motor vehicle pursuant to chapter 32-3 and pay the excise tax pursuant to chapter 32-5B but is not required to license the vehicle. Any licensed motor vehicle dealer titling a motor vehicle pursuant to this section is exempt from paying the excise tax imposed by § 32-5B-1 on the vehicle. A vehicle titled by a licensed motor vehicle dealer pursuant to this section shall be issued a title indicating that no excise tax has been paid. Upon transfer of the title to a subsequent purchaser of the motor vehicle, the excise tax shall be paid by the purchaser or by any other person as defined by subdivision 2-14-2(18), on behalf of and as the agent for the purchaser. A violation of this section is a Class 2 misdemeanor.
The provisions of this section do not apply to any motor vehicle titled and licensed in another jurisdiction that is sold in this state through a dealer’s car auction agency licensed under the provisions of chapter 32-6B.
Attorney's Note
Under the South Dakota Laws, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| Class 2 misdemeanor | up to 30 days | up to $500 |
Terms Used In South Dakota Codified Laws 32-5-27
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
Source: SL 1939, ch 180, § 1; SL 1957, ch 232; SDC Supp 1960, § 44.0701; SL 1961, ch 238; SL 1983, ch 231, § 2; SL 1984, ch 219, § 1; SL 1985, ch 238, § 10; SL 1988, ch 238, § 10; SL 1988, ch 241, § 1; SL 1990, ch 234, § 1; SL 1990, ch 241, § 2; SL 1992, ch 208, § 2; SL 1994, ch 242; SL 2000, ch 141, § 1; SL 2005, ch 157, § 1; SL 2014, ch 139, § 3; SL 2015, ch 156, § 11; SL 2020, ch 129, § 2.