South Dakota Codified Laws 32-5A-3. Payment by purchaser of vehicle–Dealers exempt
Current as of: 2023 | Check for updates
|
Other versions
Upon purchasing a vehicle from a dealer, the purchaser shall pay the appropriate tax at the time of title transfer. Nothing in this chapter shall prevent an automobile dealer from licensing the vehicles on his lot without paying any taxes created by this chapter.
Source: SL 1985, ch 248, § 4.