State of South Dakota
Representatives Haverly, Buckingham, and Putnam and Senators Napoli,
Abdallah, and Duniphan
FOR AN ACT ENTITLED, An Act to
provide for the taxation of leased motorcycles and
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),
motorcycles and motorized bicycles. No certificate of title may be issued until the tax
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.
250 copies of this document were printed by the South Dakota
Legislative Research Council at a cost of $.038 per page.
Insertions into existing statutes are indicated by underscores.
Deletions from existing statutes are indicated by