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South Dakota · Article Updated May 26, 2026

Refund (Buyback) Under the South Dakota Lemon Law

How a South Dakota lemon-law refund is calculated — full contract price plus collateral charges (excise tax, registration), minus a use offset on a 100,000-mile basis, at the consumer's election.

A South Dakota refund — the “buyback” — returns the full contract price plus collateral charges, minus a use offset on a 100,000-mile basis, under § 32-6D-3. The consumer elects the refund over a replacement.

What the refund includes

  • Full contract price — including undercoating, dealer-prep, transportation, and installed options.
  • Nonrefundable portions of extended warranties and service contracts.
  • Collateral chargesexcise tax (South Dakota’s 4% motor-vehicle excise tax), license, registration, and similar government charges.
  • Finance charges incurred after the first report of the nonconformity.
  • Incidental damages — including the reasonable cost of alternative transportation.

The use offset — a 100,000-mile basis

South Dakota’s reasonable allowance for use is the full purchase price multiplied by a fraction:

  • Numerator — miles driven before the first report of the nonconformity.
  • Denominator100,000.

The 100,000-mile denominator and before-first-report numerator keep the deduction small — and because the first report must occur within 12,000 miles, the offset is typically modest.

A typical refund calculation

For a $40,000 vehicle, first reported at 9,000 miles:

ComponentAmount
Contract price$40,000
Excise tax + license + registration+ as documented
Use offset (9,000 ÷ 100,000 × $40,000)− $3,600
Net refund≈ $36,400 plus collateral charges

The consumer elects

The consumer chooses refund or replacement (§ 32-6D-3) — South Dakota’s consumer-favorable election.

Don’t forget the fees

A refund isn’t always the whole recovery: the lemon law provides attorney fees (§ 32-6D-8), Magnuson-Moss adds § 2310(d)(2) fees, and the DTPA adds actual damages for misrepresentation. See attorney fees.

Bottom line

The South Dakota buyback returns the full contract price plus collateral charges (including the excise tax) minus a small 100,000-mile use offset — at the consumer’s election. Layer in the lemon law’s own fees and Magnuson-Moss. Get a free case review to estimate your refund.

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