Large boats are subject to the 3% motor vehicle excise tax in
lieu of sales tax. South Dakota law defines a large boat as
“any boat over twelve feet in length or a motorboat, used or
capable of being used as a means of transportation on water,
except canoes, inflatable boats, kayaks, sailboards and sea-
planes.”
The motor vehicle excise tax applies to the total purchase
price, including delivery charges.
South Dakota residents purchasing or acquiring large boats
must apply to their county treasurer within 30 days of the
purchase or acquisition for a certificate of title and registra-
tion
Other Watercraft
The following do not fall within the definition of large boats:
•Canoes
•Inflatable boats
•Kayaks
•Sailboards
These watercraft are subject to the state 4% sales or use tax
plus applicable municipal tax. These watercraft cannot be titled.
