Administrative Rule 64:29:02 | South Dakota Legislature

Source: 8 SDR 48, effective November 8, 1981; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:21:01:01, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 14 SDR 95, effective January 10, 1988; 16 SDR 76, effective November 1, 1989; repealed, 17 SDR 4, effective July 18, 1990.

Rule 64:29:02:01.01 Contents of bill of sale.

64:29:02:01.01. Contents of bill of sale. A bill of sale is a signed document which must contain the following information about the vehicle and the parties to the sales transaction:

(1) The model year, make, model, and vehicle identification number of the vehicle being sold;

(2) The full name of the vehicle purchaser or purchasers;

(3) The calendar date of the sales transaction;

(4) The amount of consideration paid, stated in U.S. currency, in the sale of the vehicle; and

(5) The signature of all titled owners who are required to make an assignment of title.

Source: 16 SDR 76, effective November 1, 1989; 17 SDR 4, effective July 18, 1990.

General Authority: SDCL 32-5-111.

Law Implemented: SDCL 32-5-111.

Cross-Reference: Assignment from joint ownership, § 64:28:13:06.

Rule 64:29:02:02 Repealed.

64:29:02:02. Used government vehicles subject to registration tax. Repealed.

Source: 8 SDR 48, effective November 8, 1981; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:21:01:03, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 14 SDR 95, effective January 10, 1988; 15 SDR 58, effective October 19, 1988; repealed, 17 SDR 4, effective July 18, 1990.

Rule 64:29:02:03 License issued when requirements are met -- Tax paid.

64:29:02:03. License issued when requirements are met -- Tax paid. A motor vehicle license may not be issued unless all requirements for registration are complete and the correct amount of tax has been collected by the county treasurer. If the amount of vehicle excise tax due or paid varies by five dollars or more, the department shall retain the vehicle title when the tax has been underpaid or shall issue a refund to the taxpayer when the tax has been overpaid.

Source: 8 SDR 48, effective November 8, 1981; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:21:01:04, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 4, effective July 18, 1990.

General Authority: SDCL 32-5-111, 32-5B-15.

Law Implemented: SDCL 32-5-24, 32-5B-1.

Rule 64:29:02:03.01 Repealed.

64:29:02:03.01. License fee refund.Repealed.

Source: 15 SDR 58, effective October 19, 1988; repealed, 17 SDR 4, effective July 18, 1990.

Rule 64:29:02:03.02 Repealed.

64:29:02:03.02. Application for excise tax refund by seller.Repealed.

Source: 15 SDR 58, effective October 19, 1988; repealed, 17 SDR 4, effective July 18, 1990.

Rule 64:29:02:03.03 Application for excise tax refund by purchaser.

64:29:02:03.03. Application for excise tax refund by purchaser. A person who purchases a used vehicle from a person other than a licensed motor vehicle dealer and who pays excise tax on the value of the vehicle as stated in a dealers' guide approved by the secretary may apply for a refund if the actual purchase price paid for the vehicle is less than the stated book value and the purchaser obtains a valid bill of sale.

Source: 15 SDR 58, effective October 19, 1988; 17 SDR 4, effective July 18, 1990.

General Authority: SDCL 32-5B-15.

Law Implemented: SDCL 32-5B-1, 32-5B-4.

Cross-Reference: Use of dealers' guide for used motor vehicles, SDCL 32-5B-6.

Rule 64:29:02:04 Receipt required for refunds.

64:29:02:04. Receipt required for refunds. Taxpayers may apply for a refund when proof of tax paid by them in another state is later presented to the county treasurer. Proof shall consist of a certificate from a licensed dealer, a bill of sale, a receipt, or other tangible evidence showing the type and amount of tax paid. Upon approval of the refund by the department, it will notify the county treasurer of the amount of tax to refund the taxpayer.

Source: 8 SDR 48, effective November 8, 1981; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:21:01:06, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 4, effective July 18, 1990.

General Authority: SDCL 32-5-111, 32-5B-15.

Law Implemented: SDCL 32-5B-11.

Rule 64:29:02:04.01 Tangible personal property allowed as trade-in on motor vehicles.

64:29:02:04.01. Tangible personal property allowed as trade-in on motor vehicles. If tangible personal property is taken in trade as part payment on a motor vehicle, the current market value of that property shall be deducted from the price of the motor vehicle to establish the purchase price.

Source: 17 SDR 4, effective July 18, 1990; 21 SDR 219, effective July 1, 1995.

General Authority: SDCL 10-45-47.1, 32-5B-15.

Law Implemented: SDCL 10-45-1(3), 32-5B-4(1) to (3).

Example:

Joe buys a car from Acme Used Cars and trades in a used 1983 color television set. The price of the car is listed at $3,000. The salesman gives Joe $1,000 for the TV, making the purchase price of the vehicle $2,000. One thousand dollars for the used TV is unreasonable. Excise tax on the purchase price of the vehicle shall be paid on the list price minus the current market value of the TV.

Rule 64:29:02:04.02 Solid waste management fee -- Exclusions.

64:29:02:04.02. Solid waste management fee -- Exclusions. Once a vehicle is registered and the waste management fee paid, the owner is not subject to the fee for tonnage increases or decreases or for duplicate licenses until the vehicle is again required to be registered.

Snowmobiles are excluded from the solid waste management fee because they do not have tires. Mobile homes are excluded from the fee because they are not registered as either a commercial or noncommercial vehicle pursuant to the provisions of SDCL chapter 32-5, 32-9, or 32-10.

Source: 19 SDR 42, effective September 29, 1992.

General Authority: SDCL 32-5-111.

Law Implemented: SDCL 34A-6-61(5), 34A-6-83, 34A-6-84.

Rule 64:29:02:04.03 Repealed.

64:29:02:04.03. Refunds not authorized by law. Repealed.

Source: 19 SDR 42, effective September 29, 1992; 45 SDR 83, effective December 18, 2018.

Rule 64:29:02:04.04 Proof of value of insurance check.

64:29:02:04.04. Proof of value of insurance check. For purposes of SDCL 32-5B-4, the trade-in value of a damaged vehicle may include payment made by an insurance company which is intended to cover the damage. Proof of a payment must be provided at the time application for the certificate of title to the replacement vehicle is filed and must be in one of the following forms:

(1) A copy of the insurance check with the damaged vehicle identified either on the check or an attached check stub;

(2) A copy of the claim settlement; or

(3) Any other form of documentation provided by the insurance company that indicates the amount of the insurance payment, identifies the damaged vehicle, and is considered acceptable by the Division of Motor Vehicles.

Source: 19 SDR 42, effective September 29, 1992.

General Authority: SDCL 32-5B-15.

Law Implemented: SDCL 32-5B-4.1.

Rule 64:29:02:05 Repealed.

64:29:02:05. Tax base for new and used mobile homes.Repealed.

Source: 8 SDR 48, effective November 8, 1981; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:21:01:09, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 14 SDR 95, effective January 10, 1988.

Rule 64:29:02:06 Repealed.

64:29:02:06. Mobile homes purchased before July 1, 1970 -- Exempt.Repealed.

Source: 8 SDR 48, effective November 8, 1981; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:21:01:10, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 17 SDR 4, effective July 18, 1990.

Rule 64:29:02:07 Repealed.

64:29:02:07. Verification of value if actual consideration is 20 percent below NADA value.Repealed.

Source: 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 14 SDR 95, effective January 10, 1988.

Rule 64:29:02:08 Proof of payment of taxes for reciprocity.

64:29:02:08. Proof of payment of taxes for reciprocity. To receive reciprocity for taxes paid to another state or jurisdiction on a motor vehicle, the applicant must submit proof of the tax the applicant paid. Tangible evidence of proof of payment is a bill of sale, a receipt, or an affidavit from a dealer showing the amount and rate of tax charged and paid, the names and addresses of the buyer and seller, the date of the sale, and the make, model, year, and vehicle identification number of the motor vehicle. Reciprocity may also be granted to an applicant who submits a title in the applicant's name from another state or jurisdiction which charges a similar tax and equal amount of tax. If the jurisdiction does not charge an equal amount of tax, the applicant shall pay the difference between the tax amounts if the amount due this state is greater.

Source: 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 14 SDR 95, effective January 10, 1988; 17 SDR 4, effective July 18, 1990.

General Authority: SDCL 32-5-111, 32-5B-15.

Law Implemented: SDCL 32-5B-11.

Rule 64:29:02:09 Repealed.

64:29:02:09. Registration of new motor vehicles with trade-in. Repealed.

Source: 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 14 SDR 95, effective January 10, 1988.

Rule 64:29:02:10 Repealed.

64:29:02:10. Motor vehicle title or registration lists -- Approval of use.Repealed.

Source: 15 SDR 58, effective October 19, 1988; 17 SDR 4, effective July 18, 1990; 24 SDR 180, effective July 1, 1998; repealed, 27 SDR 147, effective July 8, 2001.

Rule 64:29:02:11 Repealed.

64:29:02:11. Penalty for unauthorized use of list.Repealed.

Source: 15 SDR 58, effective October 19, 1988; 17 SDR 4, effective July 18, 1990; repealed, 27 SDR 147, effective July 8, 2001.

Rule 64:29:02:12 Repealed.

64:29:02:12. Fee for motor vehicle title or registration list.Repealed.

Source: 15 SDR 58, effective October 19, 1988; repealed, 27 SDR 147, effective July 8, 2001.

Rule 64:29:02:13 Repealed.

64:29:02:13. Model year.Repealed.

Source: 15 SDR 58, effective October 19, 1988; repealed, 17 SDR 199, effective July 1, 1991.

Rule 64:29:02:14 Trade-in allowance.

64:29:02:14. Trade-in allowance. When determining the purchase price of a vehicle, the value of a vehicle being traded-in may be deducted from the purchase price of a vehicle being purchased if the vehicle being traded-in is titled in the same name as that in which the vehicle being purchased will be titled.

In the case of a trade-in vehicle that is titled in the name of a company or corporation, the trade-in allowance applies if the purchaser is the majority owner of the company or corporation. The applicant must provide documentation or an affidavit to substantiate this information. On leases entered into before June 30, 2000, if the lessee exercises an option to purchase the vehicle, no additional tax is due if tax was previously paid on the total value of the vehicle, including the buy-out option, when the vehicle was first leased.

No trade-in's are allowed on leases entered into after June 30, 2000.

On any lease entered into after June 30, 2000, where the lessee exercises an option to purchase the vehicle, title must first be obtained in the lessee's name and all taxes must be paid before the vehicle may be used as a credit or trade-in on the purchase of another vehicle.

Source: 18 SDR 3, effective July 14, 1991; 20 SDR 104, effective January 10, 1994; 23 SDR 117, effective January 27, 1997; 28 SDR 178, effective July 1, 2002.

General Authority: SDCL 32-5-111(6), 32-5B-15(4).

Law Implemented: SDCL 32-5B-4(1)(2)(3)(7)(8), 32-5B-1.1.

Rule 64:29:02:15 Repealed.

64:29:02:15. Access to state's computerized title and registration records by dealers.Repealed.

Source: 20 SDR 104, effective January 10, 1994; repealed, 24 SDR 180, effective July 1, 1998.

Rule 64:29:02:16 Repealed.

64:29:02:16. Fee for accessing state's computer system.Repealed.

Source: 20 SDR 104, effective January 10, 1994; repealed, 24 SDR 180, effective July 1, 1998.

Rule 64:29:02:17 Repealed.

64:29:02:17. Information available from state's computer system.Repealed.

Source: 20 SDR 104, effective January 10, 1994; repealed, 24 SDR 180, effective July 1, 1998.

Rule 64:29:02:18 Mobile home and manufactured home consignment sales.

64:29:02:18. Mobile home and manufactured home consignment sales. A dealer shall possess a consignment contract with the seller and a copy of the front and back of the title in the seller’s name on any mobile home or manufactured home that is offered for sale on consignment.

Source: 24 SDR 180, effective July 1, 1998.

General Authority: SDCL 32-7A-14.1.

Law Implemented: SDCL 32-7A-14.1, 32-7A-16.

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