Section 10-46-13.1 - Exemption of motor vehicles exempt from excise tax--Exception. - South Dakota Statutes

10-46-13.1. Exemption of motor vehicles exempt from excise tax--Exception. The use in this state of motor vehicles exempt from the motor vehicle excise tax pursuant to § 32-5B-2 is specifically exempted from the tax imposed by this chapter, with the exception of farm vehicles as described in § 32-5-1.3, which shall be subject to the tax imposed by this chapter.

Source: SL 1987, ch 103, § 2; SL 1988, ch 110, § 2.