Section 32-5B-5 - Manufacturers and importers to file price lists--Changes. - South Dakota Statutes

32-5B-5. Manufacturers and importers to file price lists--Changes. Every manufacturer or importer of a motor vehicle sold or offered for sale within this state shall within thirty days after the change or introduction of new models of motor vehicles, or revision of prices, in each year, file with the Department of Revenue and Regulation a statement showing the various models manufactured by him, the suggested manufacturer's list price for the complete vehicle with accessories or optional equipment in excess of one hundred twenty-five dollars stated separately, rated carrying capacity, and the manufacturer's shipping weight of each model being manufactured. Upon a change in such prices, carrying capacity, or weight, and upon the manufacture of each new model, such manufacturer shall thereafter in like manner file a new statement setting forth such change. A model is deemed similar if substantially alike and the same make. For the purpose of taxation under this chapter, models shall be deemed to be corresponding models if they are of the same make and have approximately the same weight, type of body and chassis, and the same style and size of motor.

Source: SL 1985, ch 241, § 8; SL 2004, ch 17, § 79.