State Codes and Statutes

State Codes and Statutes

Statutes > South-dakota > Title-32 > Chapter-05a > Statute-32-5a-3

32-5A-3. Payment by purchaser of vehicle--Dealers exempt. 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.