S.D. Codified Laws § 32-5B-3
Current with legislation signed by the governor on or before 3/6/2024
Any used, licensed motor vehicle which is in the inventory of a motor vehicle dealer on May 31, 1985, is exempt from the provisions of § 32-5B-1. However, to qualify for this exemption, each motor vehicle dealer shall file on or before June 3, 1985, with the Department of Revenue and the county treasurer, a verified list of used, licensed motor vehicles on inventory.
SDCL 32-5B-3