{"data":{"id":"us-sd/sdcl-32-5b-21","jurisdiction":"us-sd","citation":"SDCL § 32-5B-21","heading":"Applicability of tax on leased vehicles--Leasing information required.","body":"The tax imposed by §§ 32-5B-1, 32-5B-1.1, 32-5B-4(7), and 32-5B-21 to 32-5B-24, inclusive, and calculated in the manner set out in § 32-5B-4 on the sale or use of leased vehicles subject to titling and registration applies to vehicles with a gross vehicle weight ratings of less than sixteen thousand pounds or vehicles defined in subdivision 32-9-3(3), including motorcycles and motorized bicycles. No certificate of title may be issued until the tax is paid.\nThe county treasurer shall require every applicant for registration of a vehicle subject to tax under §§ 32-5B-1, 32-5B-1.1, 32-5B-4(7), and 32-5B-21 to 32-5B-24, inclusive, to supply information as is deemed necessary as to the date of the lease transaction, the lease price, and other information relative to the lease of the vehicle.","path":["TITLE 32. MOTOR VEHICLES","CHAPTER 32-5B. EXCISE TAX ON MOTOR VEHICLES"],"source_url":"https://sdlegislature.gov/Statutes/32-5B-21","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"1e111bbe9d2de69c9724cec4e38a8e881d2fcb4dc886589bd09da4727c4ce455","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-32-5b-20--2","next":"us-sd/sdcl-32-5b-22"},"notice":"GroundRules: Original legal text. Not legal advice."}