SD HB1128

Exempts nonresident military personnel stationed in South Dakota from paying motor vehicle excise tax if they are legal residents of another state and maintain current vehicle registration in that state

Adds this military exemption as item (21) to the existing list of motor vehicle excise tax exemptions in § 32-5B-2

References § 32-5-47.1 to define qualifying nonresident military personnel

Makes technical/clarifying amendments throughout the statute, including reformatting existing exemptions into lettered subparagraphs and updating word choices (e.g., "such" to "the," "effect" to "effectuate")