{"data":{"id":"us-sd/sdcl-32-5-128","jurisdiction":"us-sd","citation":"SDCL § 32-5-128","heading":"Exemption from excise tax for motor vehicles leased to tax exempt entities.","body":"Any motor vehicle purchased by a lessor that is to be leased for more than twenty-eight days by an entity exempted in §§ 32-5-42 and 32-5-42.1 is exempt from the excise tax levied by §§ 32-5B-1 and 32-5B-1.1. If the lease is terminated and the motor vehicle is subsequently leased to a nonexempt entity, tax shall be assessed unless otherwise exempted.","path":["TITLE 32. MOTOR VEHICLES","CHAPTER 32-5. ANNUAL REGISTRATION AND LICENSE PLATES"],"source_url":"https://sdlegislature.gov/Statutes/32-5-128","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"5ac980a553d72b843bfdfa9e9717414142b41747bb5fa09f88bd679f477fd3cf","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-32-5-127","next":"us-sd/sdcl-32-5-129"},"notice":"GroundRules: Original legal text. Not legal advice."}