South Dakota legislation · 101st Legislature (2026)
South Dakota HB1321: require that county treasurers calculate excise tax using the amount shown on a bill of sale for a used vehicle sold, leased, or
Status: Failed, February 12, 2026
require that county treasurers calculate excise tax using the amount shown on a bill of sale for a used vehicle sold, leased, or transferred by a person other than a licensed motor vehicle dealer.
What the bill says
A bill of sale for a used vehicle sold, leased, or transferred by a person other than a licensed motor vehicle dealer. 26.46.12 101st Legislative Session 1321 South Dakota Legislature House Bill 1321 Introduced by: Representative Randolph An Act to require that county treasurers calculate excise tax using the amount shown on a bill of sale for a used vehicle sold, leased, or transferred by a person other than a licensed motor vehicle dealer.
From the introduced text, February 4, 2026:
a bill of sale for a used vehicle sold, leased, or transferred by a person other than a licensed motor vehicle dealer. 26.46.12 101st Legislative Session 1321 South Dakota Legislature House Bill 1321 Introduced by: Representative Randolph An Act to require that county treasurers calculate excise tax using the amount shown on a bill of sale for a used vehicle sold, leased, or transferred by a person other than a licensed motor vehicle dealer. Be it enacted by the Legislature of the State of South Dakota: Section 1. That § 32-5B-4 be AMENDED: 32-5B-4. For [DELETED: the] purposes of this chapter, [DELETED: the] [ADDED: "] purchase price [ADDED: "] [DELETED: is] [ADDED: means] : (1) For a new motor vehicle sale or lease, the total consideration [ADDED: ,] whether received in money or otherwise [DELETED: . However, when] [ADDED: , provided that if] a motor vehicle is taken in trade as a credit or part payment on [DELETED: a] [ADDED: the] new motor vehicle, the credit or trade-in value allowed by the seller [DELETED: shall be] [ADDED: is] deducted from the total consideration [ (2) For a used [DELETED: motor] vehicle sold or leased by a licensed motor vehicle dealer, the total consideration for the used [DELETED: motor] vehicle [ADDED: ,] whether received in money or otherwise [DELETED: . However, …
Sponsors
- Tony Randolph (R, HD-035) · primary sponsor
- Aaron Aylward (R, HD-006)
- Heather Baxter (R, HD-034)
- Travis Ismay (R, HD-028)
- Phil Jensen (R, 33)
- Dylan Jordan (R, HD-004)
- Kathy Rice (R, HD-029)
- John Sjaarda (R, HD-002)
- Curt Voight (R, SD-033)
Latest actions
- : Tabled
- : Scheduled for hearing
- : Referred to Transportation
- : First Reading House
Votes
- Tabled (February 12, 2026): 10 yea, 0 nay, passed
Subjects: Taxation, Motor Vehicles
Common questions
- What is HB1321?
- HB1321 is a bill in the South Dakota Legislature (101st Legislature (2026)): require that county treasurers calculate excise tax using the amount shown on a bill of sale for a used vehicle sold, leased, or.
- What does HB1321 do?
- In its own words: A bill of sale for a used vehicle sold, leased, or transferred by a person other than a licensed motor vehicle dealer. 26.46.12 101st Legislative Session 1321 South Dakota Legislature House Bill 1321 Introduced by: Representative Randolph An Act to require that county treasurers calculate excise tax using the amount shown on a bill of sale for a used vehicle sold, leased, or transferred by a person other than a licensed motor vehicle dealer.
- What is the status of HB1321?
- Failed as of February 12, 2026. Latest action: Tabled (February 12, 2026).
- Who sponsored HB1321?
- Tony Randolph (R, HD-035), with 8 co-sponsors.
- Where is the official record for HB1321?
- On the South Dakota Legislature website: https://sdlegislature.gov/Session/Bill/26333
Source: official South Dakota record. Tracked by Delilah, AI for legislation across all 50 states and Congress.