County treasurers must use the amount on a bill of sale for excise tax on used vehicles sold by non-dealers.

South Dakota HB1321 mandates that county treasurers calculate excise tax on used vehicles sold, leased, or transferred by non-licensed dealers using the amount shown on the bill of sale. If a bill of sale is not submitted, the tax is assessed based on the retail value from a nationally recognized dealers' guide. The bill of sale must be submitted to the county treasurer within 45 days of the sale, lease, or transfer.

County treasurers must use the amount on a bill of sale for excise tax on used vehicles sold by non-dealers.

South Dakota HB1321 mandates that county treasurers calculate excise tax on used vehicles sold, leased, or transferred by non-licensed dealers using the amount shown on the bill of sale. If a bill of sale is not submitted, the tax is assessed based on the retail value from a nationally recognized dealers' guide. The bill of sale must be submitted to the county treasurer within 45 days of the sale, lease, or transfer.