{"data":{"id":"us-sd/sdcl-10-46-13.1","jurisdiction":"us-sd","citation":"SDCL § 10-46-13.1","heading":"Exemption of motor vehicles exempt from excise tax.","body":"The use in this state of motor vehicles exempt from the motor vehicle excise tax pursuant to § 32-5B-2 is specifically exempted from the tax imposed by this chapter, with the exception of farm vehicles as described pursuant to the provisions of § 32-5-1.3.","path":["TITLE 10. TAXATION","CHAPTER 10-46. USE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46-13.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"5f4e353d2869912ae17122c1c9859de236adfa44a5ff83141233228e1e0dc226","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46-13","next":"us-sd/sdcl-10-46-13.2"},"notice":"GroundRules: Original legal text. Not legal advice."}