This bill amends South Dakota law to exempt certain nonresident military personnel from the payment of motor vehicle excise tax. Specifically, it adds a new exemption for motor vehicles owned by nonresident military personnel who are legal residents of another state and maintain current registration of their vehicle in that state. This addition is marked as item (21) in the list of motor vehicles exempted from the provisions of the motor vehicle excise tax.

In addition to the new exemption, the bill also makes several modifications to existing language in the law. For instance, it clarifies the conditions under which motor vehicles can be transferred without consideration between various entities, such as individuals, corporations, and limited liability companies. The amendments include changes to the phrasing of certain provisions, ensuring that the language is more precise and consistent throughout the statute. Overall, the bill aims to provide clearer guidelines for motor vehicle tax exemptions while accommodating the unique circumstances of nonresident military personnel.

Statutes affected:
Introduced, 01/23/2026: 32-5B-2