{"data":{"id":"us-sd/sdcl-32-5b-3","jurisdiction":"us-sd","citation":"SDCL § 32-5B-3","heading":"Dealer's inventory exempt--Filing required.","body":"Any used, licensed motor vehicle which is in the inventory of a motor vehicle dealer on May 31, 1985, is exempt from the provisions of § 32-5B-1. However, to qualify for this exemption, each motor vehicle dealer shall file on or before June 3, 1985, with the Department of Revenue and the county treasurer, a verified list of used, licensed motor vehicles on inventory.","path":["TITLE 32. MOTOR VEHICLES","CHAPTER 32-5B. EXCISE TAX ON MOTOR VEHICLES"],"source_url":"https://sdlegislature.gov/Statutes/32-5B-3","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"cf4685c3eb0b6c09546a04f77dfea9c5f087984cd8c03891ddaf3bd25c24e851","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-32-5b-2.2","next":"us-sd/sdcl-32-5b-4"},"notice":"GroundRules: Original legal text. Not legal advice."}