{"data":{"id":"us-sd/sdcl-32-5b-20","jurisdiction":"us-sd","citation":"SDCL § 32-5B-20","heading":"Gross receipts tax on vehicle rental--Violation as misdemeanor.","body":"There is hereby imposed a tax of four and two-tenths percent upon the gross receipts of any person renting a rental vehicle as defined in § 32-5B-19. This tax applies to all vehicles registered in accordance with § 32-5-6, 32-5-8.1, or 32-5-9. Any rental vehicle not licensed in accordance with § 32-5-6, 32-5-8.1, or 32-5-9 is subject to the motor vehicle excise tax in § 32-5B-1.\nThe tax imposed by this section is in addition to any tax levied pursuant to chapter 10-45 or 10-46 upon the rental of a rental vehicle. The provisions of chapter 10-45 apply to the administration and enforcement of the tax imposed by this section. The tax imposed by this section is in lieu of the tax levied by § 32-5B-1 on the sales of such motor vehicles. A violation of this section 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-20","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"0dcdab8cc420fc5cc32b3f18bf022a2f3d3143a0fe15d64acd02a31e81696f14","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-32-5b-19","next":"us-sd/sdcl-32-5b-20--2"},"notice":"GroundRules: Original legal text. Not legal advice."}