SD EForm -
Complete and use the button at the end to print for mailing.
South Dakota Department of Revenue
Division of Motor Vehicles
445 E. Capitol Avenue | Pierre, SD 57501-3185 | 605-773-3541 | Fax 605-773-2550
This form is to be used when claiming an exemption from the South Dakota excise tax on a South Dakota titled vehicle/boat.
South Dakota Title Number ___________________________________________________
18. Motor vehicle/boat transferred by a trustor to his trustee or from a trustee to a beneficiary of a trust.
19. Vehicle rented for 28 days or less and not consecutively rented for more than one 28-day period or
O Odometer Reading is_______________________________which is actual vehicle
a trailer that has an unladen weight of 9,000 pounds or more, rented for 6 months or less and not
mileage unless one of the following is checked. Stated Mileage:
consecutively rented for more than one 6 month period.
(List SD Sales Tax Number_________________________________________________)
Exceeds odometer's mechanical limits
Exceeds odometer’s mechanical limits
Is not actual mileage
27. Prior to July 1, 1990, out-of-state vehicle titled and taxed in the corporate name of a licensed
motor vehicle dealer according to 32-5-27.
36. Franchised (new) motor vehicle dealer pays 3% excise tax on the manufacturer’s suggested
1st Lien holder________________________________________________________
retail price of a new vehicle and licenses motor vehicle.
42. Dealer titles (option of licensing) used vehicle/boat and does not pay 3% excise tax.
48. Nonprofit corporation that will donate vehicle.
City______________________________ State _________
(Nonprofit corporation number _________________________________________________)
84. Insurance company titles vehicle/boat and does not pay 3% excise tax. Plates are not removed
Mail to lienholder (original title will be mailed to the owner unless otherwise indicated).
90. Motor vehicle purchased prior to the June, 1985, 3% excise tax law or boat purchased prior to
TAX EXEMPTIONS: If vehicle/boat is exempt from tax, enter number corresponding to ex-
July 1, 1993, excise tax law.
emption below. Exemptions 5 through 11 must have been titled previously in South Dakota.
91. Motor vehicle was on a licensed motor vehicle dealer’s inventory as of May 30, 1985.
01. Vehicle/boat and house trailer owned by United States, State, County, Municipality, Township,
92. House trailer (subject to 4% initial registration fee upon initial registration).
Public or Nonpublic Schools accredited by the Dept. of Education and Cultural Affairs, Indian
94. ATV’s are exempt from the 3% excise tax.
Tribes or schools, nonprofit community support providers, or of fire departments or buses
95. A “title only” is issued when the applicant does not purchase license plates or pay the 3% excise
owned by churches, and farm vehicles as defined in 32-5-1.3.
tax. In signing this application, you are attesting that the vehicle/boat will not be used upon the
02. Vehicle/boat acquired by inheritance from or bequest of a decedent.
streets and highways/waters of this state or any other state.
03. Vehicle/boat previously title or licensed jointly in the names of two or more persons and subse-
97. Tax previously paid by the owner of the vehicle/boat (previous interstate, or noting a third lien).
quently transferred without consideration to one or more such persons.
98. Applies when an even trade takes place where both vehicles/boats are of equal value or a trade
04. Vehicle/boat transferred without consideration between spouses, between a parent and child,
down takes place where the vehicle/boat purchased has lesser value than the vehicle/boat traded.
and between siblings.
Prices must be substantiated with a bill of sale.
05. Vehicle/boat transferred pursuant to any mergers or consolidations of corporations.
99. Applicant surrenders out-of-state title in applicant’s name from a state that has an equal and
06. Vehicle/boat transferred by a subsidiary corporation to its parent corporation.
similar tax for a South Dakota title, reciprocity is granted.
07. Vehicle/boat transferred between an individual and a corporation where the individual and the
owner of the majority of the capital stock of the corporation are one and the same.
______________________________________ Tax Exemption being claimed (indicate number)
08. Vehicle/boat transferred between a corporation and its stockholders or creditors when to effectu-
ate a dissolution of the corporation.
BY SIGNING THIS FORM YOU ARE ATTESTING THAT THE EXEMPTION BEING CLAIMED
09. Vehicle/boat transferred between an individual and a limited or general partnership where the
HEREON IS TRUE AND CORRECT. ANY PERSON WHO INTENTIONALLY FALSIFIES IN-
individual and the owner of the majority interest in the partnership are one and the same person.
FORMATION ON THIS FORM IS GUILTY OF A CLASS 6 FELONY.
10. Vehicle/boat transferred to effect a sale of all or substantially all of the assets of the business
11. Vehicle/boat transferred between corporations, both subsidiary and nonsubsidiary, if the individuals
who hold a majority of stock in the first corporation also hold a majority of stock in the second
corporation; but these individuals need not hold the same ratio of stock in both corporations.
12. Vehicle/boat acquired by a secured party or lienholder in satisfaction of a debt.
13. Vehicle first transferred to a person other than a licensed motor vehicle dealer when such vehicle
was previously licensed and registered pursuant to 32-5-27 (exemption applies only if title previ-
ously coded 27).
Selling licensed Motor Vehicle Dealer/Boat Dealer claiming exemption #14 must complete:
14. Any motor vehicle sold or transferred which is eleven or more model years old and which is sold or
Selling Price of Vehicle/Boat _____________________________ _________________________
transferred for $2,200 or less and any boat which is eleven or more model years old and which is
sold or transferred for $1,500 or less.
15. The first buyer is exempt if the dealer has paid the 3% excise tax and licensed a South Dakota titled
vehicle according to exemption 36.
MV Dealer #
17. Out-of-state vehicle titled (option of licensing) in the corporate name of a licensed motor vehicle
dealer according to 32-5-27. First retail sale of vehicle is taxable.
DMV - White
County Copy - Yellow
Customer Copy - Pink
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