{"data":{"id":"us-sd/sdcl-32-5b-1","jurisdiction":"us-sd","citation":"SDCL § 32-5B-1","heading":"Imposition of tax--Rate--Failure to pay as misdemeanor.","body":"In addition to all other license and registration fees for the use of the highways, a person shall pay an excise tax at the rate of four percent on the purchase price of any motor vehicle, as defined by § 32-3-1 or 32-5B-21, purchased or acquired for use on the streets and highways of this state and required to be registered under the laws of this state. A person shall pay an excise tax at the rate of four percent on the purchase of an off-road vehicle as defined by § 32-3-1 and required to be titled pursuant to § 32-20-12. This tax shall be in lieu of any tax levied by chapters 10-45, 10-46, and 10-46E on the sales of such vehicles. Failure to pay the full amount of excise tax is a Class 1 misdemeanor.","path":["TITLE 32. MOTOR VEHICLES","CHAPTER 32-5B. EXCISE TAX ON MOTOR VEHICLES"],"source_url":"https://sdlegislature.gov/Statutes/32-5B-1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"b2c18cc69ef2a940438470eee7674d3c6c9012e295898d0579675556fdeaad28","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-32-5a-7","next":"us-sd/sdcl-32-5b-1.1"},"notice":"GroundRules: Original legal text. Not legal advice."}