<html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 32-5B-20 - Gross receipts tax on vehicle rental--Violation as misdemeanor.</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2053890Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2053890SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2053890CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2053890Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2053890DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2053890000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2053890NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2053890DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2053890SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 32-5B-20 - Gross receipts tax on vehicle rental--Violation as misdemeanor."><meta property="og:description" content="SDLRC Codified Law 32-5B-20 - Gross receipts tax on vehicle rental--Violation as misdemeanor."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/32-5B-20"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2053890Normal"><a href="https://sdlegislature.gov/Statutes?Statute=32-5B-20" rel="noopener"><span class="s2053890SENU">32-5B-20</span></a><span xml:space="preserve" class="s2053890SENU">. </span><span class="s2053890CL">Gross receipts tax on vehicle rental--Violation as misdemeanor.</span></p><p dir="ltr" class="s2053890Statute"><span xml:space="preserve" class="s2053890DefaultParagraphFont">There is hereby imposed a tax of four and two-tenths percent upon the gross receipts of any person renting a rental vehicle as defined in § </span><a href="https://sdlegislature.gov/Statutes?Statute=32-5B-19" rel="noopener"><span class="s2053890DefaultParagraphFont">32-5B-19</span></a><span xml:space="preserve" class="s2053890DefaultParagraphFont">. This tax applies to all vehicles registered in accordance with § </span><a href="https://sdlegislature.gov/Statutes?Statute=32-5-6" rel="noopener"><span class="s2053890DefaultParagraphFont">32-5-6</span></a><span xml:space="preserve" class="s2053890DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=32-5-8.1" rel="noopener"><span class="s2053890DefaultParagraphFont">32-5-8.1</span></a><span xml:space="preserve" class="s2053890DefaultParagraphFont">, or </span><a href="https://sdlegislature.gov/Statutes?Statute=32-5-9" rel="noopener"><span class="s2053890DefaultParagraphFont">32-5-9</span></a><span xml:space="preserve" class="s2053890DefaultParagraphFont">. Any rental vehicle not licensed in accordance with § </span><a href="https://sdlegislature.gov/Statutes?Statute=32-5-6" rel="noopener"><span class="s2053890DefaultParagraphFont">32-5-6</span></a><span xml:space="preserve" class="s2053890DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=32-5-8.1" rel="noopener"><span class="s2053890DefaultParagraphFont">32-5-8.1</span></a><span xml:space="preserve" class="s2053890DefaultParagraphFont">, or </span><a href="https://sdlegislature.gov/Statutes?Statute=32-5-9" rel="noopener"><span class="s2053890DefaultParagraphFont">32-5-9</span></a><span xml:space="preserve" class="s2053890DefaultParagraphFont"> is subject to the motor vehicle excise tax in § </span><a href="https://sdlegislature.gov/Statutes?Statute=32-5B-1" rel="noopener"><span class="s2053890DefaultParagraphFont">32-5B-1</span></a><span class="s2053890DefaultParagraphFont">.</span></p><p dir="ltr" class="s2053890Statute"><span xml:space="preserve" class="s2053890DefaultParagraphFont">The tax imposed by this section is in addition to any tax levied pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=10-45" rel="noopener"><span class="s2053890DefaultParagraphFont">10-45</span></a><span xml:space="preserve" class="s2053890DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes?Statute=10-46" rel="noopener"><span class="s2053890DefaultParagraphFont">10-46</span></a><span xml:space="preserve" class="s2053890DefaultParagraphFont"> upon the rental of a rental vehicle. The provisions of chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=10-45" rel="noopener"><span class="s2053890DefaultParagraphFont">10-45</span></a><span xml:space="preserve" class="s2053890DefaultParagraphFont"> apply to the administration and enforcement of the tax imposed by this section. The tax imposed by this section is in lieu of the tax levied by § </span><a href="https://sdlegislature.gov/Statutes?Statute=32-5B-1" rel="noopener"><span class="s2053890DefaultParagraphFont">32-5B-1</span></a><span xml:space="preserve" class="s2053890DefaultParagraphFont"> on the sales of such motor vehicles. A violation of this section is a Class 1 misdemeanor.</span></p><p dir="ltr" class="s2053890Normal"><span xml:space="preserve" class="s2053890000000"> </span></p><p dir="ltr" class="s2053890NoIndent"><span xml:space="preserve" class="s2053890DefaultParagraphFont-000001">Source: </span><span class="s2053890SCL">SL 1994, ch 245, § 5; SL 1995, ch 175, § 2; SL 1997, ch 181, § 2; SL 2015, ch 162, § 1; SL 2023, ch 32, § 17.</span></p></div></body></html> <html> <head> <style> p.effectiveDate {text-indent: 0; text-align: left; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 100%; margin-top: 2em; margin-left: 0; margin-right: 0; margin-bottom: 1em; font-weight: bold;} </style> </head> <body> <div> <p class="effectiveDate"> Effective July 1, 2027 </p> </div> </body> </html> <html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 32-5B-20 - Gross receipts tax on vehicle rental--Violation as misdemeanor.</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2085711Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2085711SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2085711CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2085711Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2085711DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2085711Normal-000001 { text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2085711000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2085711DefaultParagraphFont-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2085711SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2085711Normal"><a href="https://sdlegislature.gov/Statutes?Statute=32-5B-20"><span class="s2085711SENU">32-5B-20</span></a><span xml:space="preserve" class="s2085711SENU">. </span><span class="s2085711CL">Gross receipts tax on vehicle rental--Violation as misdemeanor.</span></p><p dir="ltr" class="s2085711Normal-000000"><span xml:space="preserve" class="s2085711DefaultParagraphFont">There is hereby imposed a tax of four and one-half percent upon the gross receipts of any person renting a rental vehicle as defined in § </span><a href="https://sdlegislature.gov/Statutes?Statute=32-5B-19"><span class="s2085711DefaultParagraphFont">32-5B-19</span></a><span xml:space="preserve" class="s2085711DefaultParagraphFont">. This tax applies to all vehicles registered in accordance with § </span><a href="https://sdlegislature.gov/Statutes?Statute=32-5-6"><span class="s2085711DefaultParagraphFont">32-5-6</span></a><span xml:space="preserve" class="s2085711DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=32-5-8.1"><span class="s2085711DefaultParagraphFont">32-5-8.1</span></a><span xml:space="preserve" class="s2085711DefaultParagraphFont">, or </span><a href="https://sdlegislature.gov/Statutes?Statute=32-5-9"><span class="s2085711DefaultParagraphFont">32-5-9</span></a><span xml:space="preserve" class="s2085711DefaultParagraphFont">. Any rental vehicle not licensed in accordance with § </span><a href="https://sdlegislature.gov/Statutes?Statute=32-5-6"><span class="s2085711DefaultParagraphFont">32-5-6</span></a><span xml:space="preserve" class="s2085711DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=32-5-8.1"><span class="s2085711DefaultParagraphFont">32-5-8.1</span></a><span xml:space="preserve" class="s2085711DefaultParagraphFont">, or </span><a href="https://sdlegislature.gov/Statutes?Statute=32-5-9"><span class="s2085711DefaultParagraphFont">32-5-9</span></a><span xml:space="preserve" class="s2085711DefaultParagraphFont"> is subject to the motor vehicle excise tax in § </span><a href="https://sdlegislature.gov/Statutes?Statute=32-5B-1"><span class="s2085711DefaultParagraphFont">32-5B-1</span></a><span class="s2085711DefaultParagraphFont">.</span></p><p dir="ltr" class="s2085711Normal-000001"><span xml:space="preserve" class="s2085711DefaultParagraphFont">The tax imposed by this section is in addition to any tax levied pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=10-45"><span class="s2085711DefaultParagraphFont">10-45</span></a><span xml:space="preserve" class="s2085711DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes?Statute=10-46"><span class="s2085711DefaultParagraphFont">10-46</span></a><span xml:space="preserve" class="s2085711DefaultParagraphFont"> upon the rental of a rental vehicle. The provisions of chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=10-45"><span class="s2085711DefaultParagraphFont">10-45</span></a><span xml:space="preserve" class="s2085711DefaultParagraphFont"> apply to the administration and enforcement of the tax imposed by this section. The tax imposed by this section is in lieu of the tax levied by § </span><a href="https://sdlegislature.gov/Statutes?Statute=32-5B-1"><span class="s2085711DefaultParagraphFont">32-5B-1</span></a><span xml:space="preserve" class="s2085711DefaultParagraphFont"> on the sales of such motor vehicles. A violation of this section is a Class 1 misdemeanor.</span></p><p dir="ltr" class="s2085711Normal"><span xml:space="preserve" class="s2085711000002"> </span></p><p dir="ltr" class="s2085711Normal"><span xml:space="preserve" class="s2085711DefaultParagraphFont-000003">Source: </span><span class="s2085711SCL">SL 1994, ch 245, § 5; SL 1995, ch 175, § 2; SL 1997, ch 181, § 2; SL 2015, ch 162, § 1; SL 2023, ch 32, §§ 17, 19.</span></p></div></body></html>