SDCL § 32-5-27: Used out-of-state motor vehicles--Sale or resale--Title, taxes, and license--Exemptions--Penalty.

Any person, except a licensed vehicle dealer, which brings into the state or purchases any used or secondhand out-of-state motor vehicle that is not currently licensed in this state for the purpose of sale or resale, except a vehicle receiving a junking certificate, a motor vehicle with a gross vehicle weight rating of over twenty-six thousand pounds, or a semitrailer with a manufacturer's shipping weight of nine thousand pounds or more, shall, within forty-five days from the date of purchase or entry of the motor vehicle into the limits of this state, title the motor vehicle pursuant to chapter 32-3 and pay the excise tax pursuant to chapter 32-5B, provided that the person is not required to license the vehicle. Any licensed motor vehicle dealer titling a motor vehicle pursuant to this section is exempt from paying the excise tax imposed by § 32-5B-1 on the vehicle. The department shall issue a title for a vehicle titled by a licensed motor vehicle dealer pursuant to this section, which indicates that no excise tax has been paid. Upon transfer of the title to a subsequent purchaser of the motor vehicle, the excise tax must be paid by the purchaser or by any other person as defined in § 2-14-2, on behalf of and as the agent for the purchaser. A violation of this section is a Class 2 misdemeanor.

The provisions of this section do not apply to any motor vehicle titled and licensed in another jurisdiction, which is sold in this state through a dealer's car auction agency licensed under the provisions of chapter 32-6B.