SDCL § 10-45-11.2: Exemption of sales of motor vehicles exempt from excise tax.

There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of motor vehicles exempt from the motor vehicle excise tax pursuant to § 32-5B-2, with the exception of farm vehicles as described pursuant to the provisions of § 32-5-1.3.