South Dakota Laws > Title 32 > Chapter 5A South Dakota Codified Laws > Title 32 > Chapter 5A – County Wheel Tax Current as of: 2023 | Check for updates | Other versions § 32-5A-1 Wheel tax rate–Maximum vehicle tax § 32-5A-1.1 Publication of ordinance on imposition of tax–Content of announcement § 32-5A-2 Deposit, use, and distribution of proceeds § 32-5A-3 Payment by purchaser of vehicle–Dealers exempt § 32-5A-4 Notice of tax sent to owners–Cost reimbursement § 32-5A-5 Schedule of rates § 32-5A-7 Prorated tax if licensed for less than twelve months Ask a legal question, get an answer ASAP!Click here to chat with a lawyer about your rights.