Bill > HB1128

This bill amends South Dakota Codified Law § 32-5B-2 to add a new exemption to the list of motor vehicles that are exempt from the motor vehicle excise tax, which is a tax levied on the purchase or transfer of vehicles. Specifically, this bill exempts motor vehicles owned by nonresident military personnel who are legal residents of a state other than South Dakota and who maintain current registration of their vehicle in that other state. This exemption is intended to provide relief to military members serving in South Dakota but who are not residents of the state, ensuring they are not subject to South Dakota's motor vehicle excise tax on vehicles registered in their home state.

Military Affairs and Security

https://sdlegislature.gov/#/Session/Bill/26890