reglab/housing_qa huggingface dataset:
SD Codified L § 32-5B-11 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05B - Excise Tax On Motor Vehicles|Section 32-5B-11 - Credit for taxes paid to this or another state.

32-5B-11. Credit for taxes paid to this or another state.If any motor vehicle has been subjected previously to a sales tax, use tax, motor vehicle excise tax, or similar tax by this or any other state or its political subdivision, no tax is owed to this state if the tax has been paid by the applicant to this or any other state. Additionally, any part used in a rebuilt motor vehicle or motor vehicle manufactured by an applicant, previously subjected to sales tax, use tax, motor vehicle excise tax, or similar tax by this or any other state or its political subdivision, is not subject to the tax levied by this chapter, if the applicant applies for registration of the motor vehicle in this state within five years from the purchase date of the part. If the amount of tax levied and paid is the same or more than the amount of tax levied by this chapter, no tax or refund is due under this chapter. The county treasurer shall require of all applicants making application for registration of a motor vehicle in this state an affidavit of a licensed dealer, bill of sale, receipt, or other tangible evidence that the amount of tax has been paid by the current applicant. If sufficient proof is not furnished, the county treasurer shall collect the tax levied by §32-5B-1 on the retail value of the motor vehicle listed in the National Automobile Dealers' Used Car Guide (NADA). The value shall be the retail value of the motor vehicle on the day it entered the state. If a motor vehicle, after being taxed by this chapter or granted an exemption from part or all of the motor vehicle excise tax by this provision, is sold or traded, the vehicle does not again qualify for an exemption by this provision, if the vehicle is repurchased by the same applicant. Source: SL 1985, ch 241, §7; SL 1986, ch 242, §24; SL 1993, ch 219, §8; SL 2013, ch 139, §2.
SD Codified L § 32-5B-12 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05B - Excise Tax On Motor Vehicles|Section 32-5B-12 - Proration of tax on proportionally registered vehicles.

32-5B-12. Proration of tax on proportionally registered vehicles. If a motor vehicle is licensed and registered pursuant to chapter 32-10, the excise tax imposed by §32-5B-1 shall be prorated in accordance with the formula established in the International Registration Plan as amended as of January 1, 2021. Such motor vehicles and trailer units are exempt from a percentage of the excise tax, equal to the percentage of total fleet miles driven outside of this state. The mileage period used to calculate the exempt percentage shall be the same as used by the International Registration Plan for purposes of apportionally registering the vehicles. To qualify for this exemption, the registrant shall maintain all records required to be kept by the International Registration Plan. The records shall be maintained for a period of time equal to that required by the International Registration Plan for audit purposes to insure that the proper amount of tax was paid. Source: SL 1978, ch 225, §1; SDCL Supp, §32-5-32.1; SL 1985, ch 241, §16; SL 1989, ch 257, §109; SL 1993, ch 219, §9; SL 2021, ch 125, § 7.
SD Codified L § 32-5B-14 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05B - Excise Tax On Motor Vehicles|Section 32-5B-14 - Title issuance or transfer prohibited unless tax paid--Exception.

32-5B-14. Title issuance or transfer prohibited unless tax paid--Exception.No title may be issued or transferred for the ownership of any motor vehicle unless the tax levied by §32-5B-1 is paid, except as provided in subdivision 32-5B-2(12) and vehicles taxed pursuant to §32-5B-20. Source: SL 1985, ch 241, §6; SL 1988, ch 236, §24; SL 1994, ch 245, §8.
SD Codified L § 32-5B-15 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05B - Excise Tax On Motor Vehicles|Section 32-5B-15 - Rules authorized.

32-5B-15. Rules authorized.The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning:(1)Which motor vehicles are subject to tax;(2)The actual value and purchase price of motor vehicles subject to tax;(3)The supporting documents required to be furnished to verify actual value or purchase price; and(4)The application of the tax and exemptions. Source: SL 1985, ch 241, §10; SL 1987, ch 82, §48; SL 2004, ch 17, §83; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 32-5B-16 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05B - Excise Tax On Motor Vehicles|Section 32-5B-16 - Records required of sellers--Inspection.

32-5B-16. Records required of sellers--Inspection.Any seller of a motor vehicle or snowmobile shall, on demand by the secretary of revenue, make available all books, records, and memoranda which relate to the sale of a motor vehicle or snowmobile. The secretary, in the event of any failure or refusal to produce the records, may conduct an audit of the books and records of any licensed motor vehicle or snowmobile dealer failing or refusing to produce the records. All books, records, and memoranda which relate to the sale of a motor vehicle or snowmobile shall be retained by the seller for five years. Source: SL 1985, ch 241, §11; SL 1987, ch 223, §11; SL 1997, ch 182, §2; SL 2004, ch 17, §84; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 32-5B-17 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05B - Excise Tax On Motor Vehicles|Section 32-5B-17 - Disposition of revenue.

32-5B-17. Disposition of revenue.All revenues received pursuant to §§32-5B-1 and 32-5B-20 shall be credited to the state highway fund. Source: SL 1985, ch 241, §9; SL 1994, ch 245, §6.
SD Codified L § 32-5B-18 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05B - Excise Tax On Motor Vehicles|Section 32-5B-18 - "Siblings" defined.

32-5B-18."Siblings" defined.For the purposes of this chapter, "siblings" include any individuals who are brother and sister by blood, marriage, or adoption. Source: SL 1986, ch 242, §22.
SD Codified L § 32-5B-19 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05B - Excise Tax On Motor Vehicles|Section 32-5B-19 - Rental vehicle and leased vehicle defined.

32-5B-19. Rental vehicle and leased vehicle defined.Terms used in this chapter mean:(1)"Leased vehicle," a motor vehicle which is titled in the name of a leasing company or the individual who is leasing the motor vehicle which is leased for a period of more than twenty-eight days;(2)"Rental vehicle," a motor vehicle which is titled in the name of a rental company licensed under chapter 10-45 which is rented for twenty-eight days or less; or a trailer which is titled in the name of a rental company licensed under chapter 10-45 and that has an unladen weight of nine thousand pounds or more, that is rented for six months or less, and that is not consecutively rented to the same person for more than one six-month period. Source: SL 1994, ch 245, §1; SL 1997, ch 181, §1; SL 2000, ch 146, §1.
SD Codified L § 32-5B-20 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05B - Excise Tax On Motor Vehicles|Section 32-5B-20 - Gross receipts tax on vehicle rental--Violation as misdemeanor.

32-5B-20. Gross receipts tax on vehicle rental--Violation as misdemeanor.There is hereby imposed a tax of four and one-half percent upon the gross receipts of any person renting a rental vehicle as defined in §32-5B-19. This tax applies to all vehicles registered in accordance with §32-5-6, 32-5-8.1, or 32-5-9. Any rental vehicle not licensed in accordance with §32-5-6, 32-5-8.1, or 32-5-9 is subject to the motor vehicle excise tax in §32-5B-1.The tax imposed by this section is in addition to any tax levied pursuant to chapter 10-45 or 10-46 upon the rental of a rental vehicle. The provisions of chapter 10-45 apply to the administration and enforcement of the tax imposed by this section. The tax imposed by this section is in lieu of the tax levied by §32-5B-1 on the sales of such motor vehicles. A violation of this section is a Class 1 misdemeanor. Source: SL 1994, ch 245, §5; SL 1995, ch 175, §2; SL 1997, ch 181, §2; SL 2015, ch 162, §1.
SD Codified L § 32-5B-21 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05B - Excise Tax On Motor Vehicles|Section 32-5B-21 - Applicability of tax on leased vehicles--Leasing information required.

32-5B-21. Applicability of tax on leased vehicles--Leasing information required.The tax imposed by §§32-5B-1, 32-5B-1.1, 32-5B-4(7), and 32-5B-21 to 32-5B-24, inclusive, and calculated in the manner set out in § 32-5B-4 on the sale or use of leased vehicles subject to titling and registration applies to vehicles with a gross vehicle weight ratings of less than sixteen thousand pounds or vehicles defined in subdivision 32-9-3(3), including motorcycles and motorized bicycles. No certificate of title may be issued until the tax is paid.The county treasurer shall require every applicant for registration of a vehicle subject to tax under §§32-5B-1, 32-5B-1.1, 32-5B-4(7), and 32-5B-21 to 32-5B-24, inclusive, to supply information as is deemed necessary as to the date of the lease transaction, the lease price, and other information relative to the lease of the vehicle. Source: SL 2000, ch 145, §4; SL 2001, ch 167, §1; SL 2006, ch 161, §1.
SD Codified L § 32-5B-22 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05B - Excise Tax On Motor Vehicles|Section 32-5B-22 - No tax refund for early termination of lease.

32-5B-22. No tax refund for early termination of lease.If the lease is terminated prior to the termination date contained in the lease agreement, no refund may be allowed for tax previously paid under §§32-5B-1, 32-5B-1.1, 32-5B-4(7), and 32-5B-21 to 32-5B-24, inclusive. Source: SL 2000, ch 145, §5.
SD Codified L § 32-5B-23 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05B - Excise Tax On Motor Vehicles|Section 32-5B-23 - Tax on vehicles leased in another state--Credit for tax paid to another state.

32-5B-23. Tax on vehicles leased in another state--Credit for tax paid to another state.Vehicles entering this state under a lease are subject to tax on the date the vehicle enters this state for the remaining lease period. A credit for tax paid on the lease for the lease period at issue where the incidence of the tax was on the lessor, lessee, or both, and the tax was paid by the lessor, lessee, or both, to another state shall be applied to the motor vehicle lease tax due on the lease from the lessor in this state, if the lessor and the lessee remain the same. Source: SL 2000, ch 145, §6.
SD Codified L § 32-5B-24 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05B - Excise Tax On Motor Vehicles|Section 32-5B-24 - Tax credit for total loss of leased vehicle.

32-5B-24. Tax credit for total loss of leased vehicle.If the motor vehicle lease tax has been paid on a qualifying lease under §§32-5B-1, 32-5B-1.1, 32-5B-4(7), and 32-5B-21 to 32-5B-24, inclusive, and prior to the expiration of the lease, the vehicle subject to the lease is destroyed by means such as fire, accident, or vandalism, to the extent that it constitutes a total loss of the vehicle, a credit for motor vehicle lease tax paid for the period remaining on the previous lease shall be allowed if another vehicle is substituted under the original lease or a new lease is executed with the intent to replace the vehicle subject to the previous lease. To initially qualify for the credit there must be a total loss of the vehicle subject to the previous lease, a new lease must be executed or a vehicle must be substituted under the original lease. To qualify for the credit, the new lease or substituted vehicle under the original lease shall be executed by the same lessor and lessee, for lease of a vehicle of the same or similar make, model, year, and options as the vehicle subject to the previous lease, for the remaining lease period of the previous lease, and for the same lease price. The lease shall contain the same lease terms as the previous lease. Source: SL 2000, ch 145, §7.
SD Codified L § 32-5B-25 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05B - Excise Tax On Motor Vehicles|Section 32-5B-25 - Excise taxes on off-road vehicles deposited in general fund.

32-5B-25. Excise taxes on off-road vehicles deposited in general fund.All excise taxes collected on the purchase of an off-road vehicle as provided by §32-5B-1 shall be deposited in the state general fund. Source: SL 2016, ch 159, §7.
SD Codified L § 32-6B-1.1 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 06B - Regulation Of Vehicle Dealers|Section 32-6B-1.1 - Motor home defined.

32-6B-1.1. Motor home defined.For the purposes of this chapter, the term, motor home, means a motor vehicle that is designed as an integral unit to be used as a conveyance upon the public highways and for use as a temporary or recreational dwelling and that has at least four of the following permanently installed systems:(1)Cooking facilities;(2)Ice box or mechanical refrigerator;(3)Potable water supply including plumbing and a sink with faucet either self-contained or with connections for an external source, or both;(4)Self-contained toilet connected to a plumbing system with connection for external water disposal;(5)Heating or air conditioning system, or both, separate from the vehicle engine or the vehicle electrical system; or(6)A one hundred ten--one hundred fifteen volt alternating current electrical system separate from the vehicle engine electrical system either with its own power supply or with a connection for an external source, or both, or a liquified petroleum system and supply. Source: SL 2019, ch 130, §2.
SD Codified L § 32-6B-1.2 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 06B - Regulation Of Vehicle Dealers|Section 32-6B-1.2 - Recreational park trailer defined.

32-6B-1.2. Recreational park trailer defined.For the purposes of this chapter, the term, recreational park trailer, means a vehicle that is primarily designed to provide temporary living quarters for recreational, camping, or seasonal use and that:(1)Is built on a single chassis mounted on wheels;(2)Has a gross trailer area not exceeding four hundred square feet in the setup mode;(3)Is certified by the manufacturer as complying with American National Standards Institute Standard No. A119.5 in effect on January 1, 2008; and(4)Has at least a seventeen digit identification number and the manufacturer has designated the vehicle as a recreational park model on the manufacturer statement of origin. Source: SL 2019, ch 130, §3.
SD Codified L § 32-6B-1.3 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 06B - Regulation Of Vehicle Dealers|Section 32-6B-1.3 - Temporary special events lot defined.

32-6B-1.3. Temporary special events lot defined.For the purposes of this chapter, the term, temporary special events lot, means a location other than the principal place of business, supplemental lot, or temporary supplemental lot where a licensed trailer dealer, a licensed used car dealer, or a licensed vehicle dealer selling only truck tractors, trailers, or motor homes, or any combination thereof, may conduct business for a period of time not to exceed ten consecutive days for a specific purpose such as fairs, auctions, shopping center sales, or tent sales. A temporary special events lot shall meet all local zoning and building codes for the type of business being conducted. Source: SL 2019, ch 130, §4.
SD Codified L § 32-6B-1.4 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 06B - Regulation Of Vehicle Dealers|Section 32-6B-1.4 - Temporary supplemental lot defined.

32-6B-1.4. Temporary supplemental lot defined.For the purposes of this chapter, the term, temporary supplemental lot, means a location other than the principal place of business or supplemental lot that is:(1)Within the same county as the principal place of business;(2)Within the corporate limits of a municipality that overlaps boundaries of an adjoining county;(3)Within an adjoining county, if the adjoining county has no licensed vehicle dealer selling automobiles, pick-ups, or passenger vans and the lot is within a ten-mile radius of the principal place of business; or(4)Within an adjoining county that has no like franchised licensed dealer.A licensed vehicle dealer or a licensed used vehicle dealer may conduct business at such a lot for a period of time not to exceed ten consecutive days for a specific purpose such as fairs, vehicle shows, auctions, shopping center promotions, or tent sales. A temporary supplemental lot shall meet all local zoning and building codes for the type of business being conducted. If a licensed vehicle dealer establishes a temporary supplemental lot in a county with a licensed used vehicle dealer, a licensed used vehicle dealer in that county may establish a temporary supplemental lot in the county of the licensed vehicle dealer. Source: SL 2019, ch 130, §5.
SD Codified L § 32-6B-2 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 06B - Regulation Of Vehicle Dealers|Section 32-6B-2 - Principal place of business defined.

32-6B-2.Principal place of business defined.For purposes of this chapter, the term, principal place of business, means an enclosed commercial structure located within this state, easily accessible and open to the public at least twenty hours per week between the hours of 8:00 a.m. to 8:00 p. m., inclusive, with an improved display area immediately adjoining the building that is large enough to display five or more vehicles of the type the dealer is licensed to sell. It is the location at which the business of a vehicle dealer may be lawfully carried on in accordance with all applicable building codes, zoning, and other land use ordinances. Each licensed dealer shall maintain an enclosed permanent office on the location. Each office shall be adequately heated and lighted. The hours of operation of the office and an operating phone number shall be clearly posted at or near the main entrance to the office. Each location shall display an exterior sign that contains the name of the business and that is permanently affixed to the land or building. The exterior sign shall be clearly legible from the public right-of-way serving the location. It is the location where the books, records, and files necessary to conduct the business of the dealer are kept and maintained. In no event may rooms in a hotel, motel, apartment house, or any part of any single or multiple unit dwelling house be considered a principal place of business unless the entire ground floor of the facility is devoted principally to and occupied for commercial purposes. Any dealer licensed under this chapter shall maintain and continuously occupy a principal place of business. However, an emergency vehicle dealer is exempt from the requirement of having its principal place of business in South Dakota. Source: SL 1986, ch 250, §2; SL 1990, ch 239, §1; SL 1998, ch 175, §2; SL 2019, ch 130, §6.
SD Codified L § 32-6B-3 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 06B - Regulation Of Vehicle Dealers|Section 32-6B-3 - Sale on consignment--Contract required--Form.

32-6B-3. Sale on consignment--Contract required--Form.Any dealer or public auction may sell, or offer to sell, new or used vehicles on consignment. For the purposes of this chapter, consignment means the delivery of a vehicle by the owner into the possession of another without transfer of title for the purpose of sale or where there is any condition that the purchaser does not have an absolute obligation to pay for the vehicle or has a right to return the vehicle to the seller. Any dealer or public auction who sells, or offers to sell, South Dakota titled vehicles on consignment shall enter into a contract with the consignor. The department shall prescribe the form of the contract. Source: SL 1986, ch 250, §3; SL 1989, ch 257, §110; SL 1997, ch 182, §11; SL 2005, ch 163, §3.
SD Codified L § 32-6B-3.1 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 06B - Regulation Of Vehicle Dealers|Section 32-6B-3.1 - Sale on consignment prohibited for vehicle without statement of origin.

32-6B-3.1. Sale on consignment prohibited for vehicle without statement of origin.No person may sell or offer to sell a motor vehicle, to which a manufacturer's statement of origin has not been transferred, on consignment. Source: SL 1997, ch 182, §12.
SD Codified L § 32-6B-3.2 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 06B - Regulation Of Vehicle Dealers|Section 32-6B-3.2 - Odometer reading required for consignment or auction--Violation a misdemeanor.

32-6B-3.2. Odometer reading required for consignment or auction--Violation a misdemeanor.Before a South Dakota titled vehicle may be sold by a consignee or at a public auction pursuant to §32-6B-3, the consignee or auctioneer shall have in possession an odometer reading certified by the owner of the motor vehicle and a South Dakota title for the motor vehicle. A violation of this section is a Class 2 misdemeanor. Source: SL 1997, ch 182, §13; SL 2015, ch 157, §20.
SD Codified L § 32-6B-3.3 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 06B - Regulation Of Vehicle Dealers|Section 32-6B-3.3 - Consignment or auction of vehicle with lien--Written consent and release by lien holder.

32-6B-3.3. Consignment or auction of vehicle with lien--Written consent and release by lien holder.A consignee or an auctioneer may not sell a motor vehicle that has a certificate of title with a lien on it for less than the full amount of the lien, without the advance written consent of the lien holder. A consignee or an auctioneer may not release the proceeds from the sale of a motor vehicle with a lien on the title until the lien holder signs a release of the lien. A violation of this section is a Class 2 misdemeanor. Source: SL 1997, ch 182, §14.
SD Codified L § 32-6B-3.4 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 06B - Regulation Of Vehicle Dealers|Section 32-6B-3.4 - Auction on consignment of older vehicle titled in another state.

32-6B-3.4. Auction on consignment of older vehicle titled in another state.Notwithstanding the provisions of subdivision 32-6B-5(4), any titled vehicle, including a vehicle owned by a vehicle dealer who has obtained a permit under the provisions of §32-6B-5.4 but who is licensed in another state, except a motorcycle, that is not titled in South Dakota and is at least twenty years old may be sold at a public auction on consignment if the title of the vehicle is issued in the name of the seller. All other provisions of this chapter pertaining to consignment sales or public auctions need to be met. Source: SL 1998, ch 177, §1; SL 2011, ch 140, §1; SL 2014, ch 145, §3; SL 2019, ch 130, §17.
SD Codified L § 32-6B-3.5 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 06B - Regulation Of Vehicle Dealers|Section 32-6B-3.5 - Auction on consignment of older motorcycle titled in another state.

32-6B-3.5. Auction on consignment of older motorcycle titled in another state.Notwithstanding the provisions of subdivision 32-6B-5(4), any motorcycle, including a motorcycle owned by a dealer who has obtained a permit under the provisions of §32-6B-5.4 but who is licensed in another state, that is not titled in South Dakota, and that is at least thirty years old, may be sold at a public auction on consignment if the title of the vehicle is issued in the name of the seller. All other provisions of this chapter pertaining to consignment sales or public auction need to be met. Source: SL 1998, ch 177, §2; SL 2011, ch 140, §2; SL 2014, ch 145, §4; SL 2019, ch 130, §18.