{"data":{"id":"us-sd/sdcl-32-5b-1.5","jurisdiction":"us-sd","citation":"SDCL § 32-5B-1.5","heading":"Payment of excise tax by dealer required to take title--Subsequent purchaser not exempt.","body":"Except as provided in § 32-5-27, any dealer who is required by law to take title to a motor vehicle, or required to take title to a motor vehicle for the purpose of resale because of the requirements of his dealer license, shall pay the excise tax established in § 32-5B-1 and the next purchaser is not exempt from the excise tax on the subsequent purchase.","path":["TITLE 32. MOTOR VEHICLES","CHAPTER 32-5B. EXCISE TAX ON MOTOR VEHICLES"],"source_url":"https://sdlegislature.gov/Statutes/32-5B-1.5","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"fec7b268652a623008b68470f585a3d0d4beebeb604a8232ae9585390c778958","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-32-5b-1.4","next":"us-sd/sdcl-32-5b-2"},"notice":"GroundRules: Original legal text. Not legal advice."}