CourtGPT is an AI-powered legal technology platform that provides attorney directory services, legal research tools, and intelligent legal assistance for individuals and law firms.

How can I find an attorney on CourtGPT?

You can search our comprehensive attorney directory by location, practice area, or attorney name. Our AI-powered search helps match you with the right legal professional for your needs.

Is CourtGPT free to use?

CourtGPT offers a free tier with access to attorney directory and basic legal research. Premium features are available for law firms and legal professionals.

What legal resources does CourtGPT provide?

CourtGPT provides access to state laws and regulations, attorney profiles, legal blog articles, AI-powered legal research assistance, and marketing tools for law firms.

How does CourtGPT help law firms?

CourtGPT helps law firms with attorney profile listings, lead generation, marketing solutions, and AI-powered tools to enhance their practice and reach more clients.

What AI features does CourtGPT offer?

CourtGPT offers AI-powered legal research, intelligent document analysis, case law search, statute interpretation, and automated legal content generation for law firms.

How much does CourtGPT cost?

CourtGPT offers a free plan for basic access, Professional plan at $499/month with advanced features, and Enterprise plan at $999/month for large law firms.

CourtGPT logo

32-5B-20. Gross receipts tax on vehicle rental--Violation as misdemeanor.There is hereby imposed a tax of four and two-tenths percent upon the gross receipts of any person renting a rental vehicle as defined in §32-5B-19. This tax applies to all vehicles registered in accordance with §32-5-6, 32-5-8.1, or 32-5-9. Any rental vehicle not licensed in accordance with §32-5-6, 32-5-8.1, or 32-5-9 is subject to the motor vehicle excise tax in §32-5B-1.The tax imposed by this section is in addition to any tax levied pursuant to chapter 10-45 or 10-46 upon the rental of a rental vehicle. The provisions of chapter 10-45 apply to the administration and enforcement of the tax imposed by this section. The tax imposed by this section is in lieu of the tax levied by §32-5B-1 on the sales of such motor vehicles. A violation of this section is a Class 1 misdemeanor. Source: SL 1994, ch 245, §5; SL 1995, ch 175, §2; SL 1997, ch 181, §2; SL 2015, ch 162, §1; SL 2023, ch 32, §17. p.effectiveDate {text-indent: 0; text-align: left; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 100%; margin-top: 2em; margin-left: 0; margin-right: 0; margin-bottom: 1em; font-weight: bold;}

ext-indent: 0; text-align: left; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 100%; margin-top: 2em; margin-left: 0; margin-right: 0; margin-bottom: 1em; font-weight: bold;} Effective July 1, 2027 SDLRC - Codified Law 32-5B-20 - Gross receipts tax on vehicle rental--Violation as misdemeanor.span { white-space: pre-wrap; } p.s2085711Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2085711SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2085711CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2085711Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2085711DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; }

rgin-right: 0; margin-bottom: .001pt; } span.s2085711DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2085711Normal-000001 { text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2085711000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2085711DefaultParagraphFont-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2085711SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } 32-5B-20. Gross receipts tax on vehicle rental--Violation as misdemeanor.There is hereby imposed a tax of four and one-half percent upon the gross receipts of any person renting a rental vehicle as defined in §32-5B-19. This tax applies to all vehicles registered in accordance with §32-5-6, 32-5-8.1, or 32-5-9.

d one-half percent upon the gross receipts of any person renting a rental vehicle as defined in §32-5B-19. This tax applies to all vehicles registered in accordance with §32-5-6, 32-5-8.1, or 32-5-9. Any rental vehicle not licensed in accordance with §32-5-6, 32-5-8.1, or 32-5-9 is subject to the motor vehicle excise tax in §32-5B-1.The tax imposed by this section is in addition to any tax levied pursuant to chapter 10-45 or 10-46 upon the rental of a rental vehicle. The provisions of chapter 10-45 apply to the administration and enforcement of the tax imposed by this section. The tax imposed by this section is in lieu of the tax levied by §32-5B-1 on the sales of such motor vehicles. A violation of this section is a Class 1 misdemeanor. Source: SL 1994, ch 245, §5; SL 1995, ch 175, §2; SL 1997, ch 181, §2; SL 2015, ch 162, §1; SL 2023, ch 32, §§17, 19.