Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 46 - USE TAX
Section 10-46-13.1 - Exemption of motor vehicles exempt from excise tax

S.D. Codified Laws § 10-46-13.1

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Current through the 2024 Legislative Session
Section 10-46-13.1 - Exemption of motor vehicles exempt from excise tax

The use in this state of motor vehicles exempt from the motor vehicle excise tax pursuant to § 32-5B-2 is specifically exempted from the tax imposed by this chapter, with the exception of farm vehicles as described pursuant to the provisions of § 32-5-1.3.

SDCL 10-46-13.1

SL 1987, ch 103, § 2; SL 1988, ch 110, § 2; SL 2012, ch 67, §4; SL 2015, ch 68, § 2.
Amended by S.L. 2015, ch. 68,s. 2, eff. 7/1/2015.