S.D. Codified Laws § 32-3A-27
Any boat whose construction began after October 31, 1972, shall have a hull identification number assigned and affixed as required by the federal Boat Safety Act of 1971. The Department of Revenue shall by rules promulgated pursuant to chapter 1-26, establish the procedures for application and for issuance of the hull identification number for homebuilt boats. No person may destroy, remove, alter, cover, or deface the manufacturer's hull identification number, the plate bearing it, or any hull identification number the department assigns to a boat without the department's permission. A person other than a manufacturer who constructs a large boat or uses an unconventional device as a large boat for navigation shall submit an affidavit which describes the large boat or device to the department. In cooperation with the county treasurer, the department shall assign a hull identification number to the large boat or device. The applicant shall cause the number to be carved, burned, stamped, embossed, or otherwise permanently affixed to the outboard side of the transom or, if there is no transom, to the outermost starboard side at the end of the hull that bears the rudder or other steering mechanism, above the waterline of the boat or device in such a way that alteration, removal, or replacement would be obvious and evident.
SDCL 32-3A-27