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.
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