ENTITLED, An Act to
revise the taxation of leased motorcycles and motorized bicycles.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
be amended to read as follows:
The tax imposed by §§ 32-5B-1, 32-5B-1.1, 32-5B-4(7), and 32-5B-21 to 32-5B-24,
inclusive, and calculated in the manner set out in § 32-5B-4 on the sale or use of leased vehicles
subject to titling and registration applies to vehicles with a gross vehicle weight ratings of less than
sixteen thousand pounds or vehicles defined in subdivision 32-9-3(3), including motorcycles and
motorized bicycles. No certificate of title may be issued until the tax is paid.
The county treasurer shall require every applicant for registration of a vehicle subject to tax under
§§ 32-5B-1, 32-5B-1.1, 32-5B-4(7), and 32-5B-21 to 32-5B-24, inclusive, to supply information as
is deemed necessary as to the date of the lease transaction, the lease price, and other information
relative to the lease of the vehicle.
An Act to revise the taxation of leased motorcycles and motorized bicycles.
I certify that the attached
originated in the
Speaker of the House
President of the Senate
Secretary of the Senate
File No. ____
Chapter No. ______
Received at this Executive Office
this _____ day of _____________ ,
20____ at ____________ M.
for the Governor
The attached Act is hereby
approved this ________ day of
______________ , A.D., 20___
STATE OF SOUTH DAKOTA,
Office of the Secretary of State
Filed ____________ , 20___
at _________ o'clock __ M.
Secretary of State
Asst. Secretary of State