Department of Revenue



Motor Vehicles Administrative Rules

The effect of the rules will be to repeal obsolete rules, update existing rules to reflect current practices, eliminate the dealer technology exemption, and to adopt new rules regarding the motor vehicle excise tax exemption for rental companies. The reason for adopting the proposed rules is to update and clean up the rules, enable implementation of the new Motor Vehicles system, and to ensure that the use of the motor vehicle excise tax exemption for rental companies is fair and equitable among rental companies.

New content is added below as the draft rules move through the rule-making process.






Interim Rules Hearing
Important Dates
Public Hearing:
Comment Deadline:
Interim Rules Committee Hearing:
Filed-Secretary of State:
Rule Effective:
05/09/2024
05/23/2024
06/10/2024

Agency Contact: Michael Houdyshell mail to: DORAdminRules@state.sd.us