S.D. Admin. R. 64:29:02:08
To receive reciprocity for taxes paid to another state or jurisdiction on a motor vehicle, the applicant must submit proof of the tax the applicant paid. Tangible evidence of proof of payment is a bill of sale, a receipt, or an affidavit from a dealer showing the amount and rate of tax charged and paid, the names and addresses of the buyer and seller, the date of the sale, and the make, model, year, and vehicle identification number of the motor vehicle. Reciprocity may also be granted to an applicant who submits a title in the applicant's name from another state or jurisdiction which charges a similar tax and equal amount of tax. If the jurisdiction does not charge an equal amount of tax, the applicant shall pay the difference between the tax amounts if the amount due this state is greater.
S.D. Admin. R. 64:29:02:08
General Authority: SDCL 32-5-111, 32-5B-15.
Law Implemented: SDCL 32-5B-11.