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Code · South Dakota · Title 50 · Chapter 50-11

50-11-19.2. Rate of additional tax on sale of aircraft held under use stamp or dealer certificate or conversion to dealer's own use.

88 words·~1 min read·/sd/title-50/chapter-50-11/50-11-19-2·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

The additional original registration tax on the sale of aircraft held by a licensed aircraft dealer under a use stamp or dealer certificate is at the rate specified in § 50-11-19 on the purchase price at the time the aircraft is sold. If a licensed aircraft dealer converts aircraft held under a use stamp or dealer certificate to the dealer's own use, the additional original registration tax is paid by the dealer at the rate specified in § 50-11-19 on the current fair market value of the aircraft.
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