# South Dakota — Vehicle trade-in sales tax credit rules by state -- full price taxed, or only the difference

For South Dakota, trade-in credit allowed is full credit, recorded from its source on 2026-08-20.

- **State:** South Dakota _(our reading, not quoted from the source)_
- **Trade-in credit allowed:** full credit _(our reading, not quoted from the source)_

## What the source says

> For a used motor vehicle sold, leased, or transferred by any person other than a licensed motor vehicle dealer, the total consideration received in money or otherwise. However, when a motor vehicle is taken in trade as a credit or part payment on a used motor vehicle, the credit or trade-in value shall be deducted from the total consideration so that the net consideration is established.

## Source

- https://sdlegislature.gov/api/Statutes/32-5B.html?all=true

Last verified: 2026-08-20. Review by: 2027-08-20.
Part of [Vehicle trade-in sales tax credit rules by state -- full price taxed, or only the difference](https://referencesource.org/vehicle-trade-in-sales-tax-credit-by-state/).