exempt certain nonresident military personnel from payment of motor vehicle excise tax.

HB 1128 exempts vehicles owned by South Dakota residents who previously paid motor vehicle excise tax in the state and later moved away. It specifically applies to individuals who return to South Dakota and can prove prior tax payment through department records or other acceptable documentation. The bill amends South Dakota law to add this scenario as a new exemption category under motor vehicle tax rules. It does not apply to active-duty military personnel or nonresidents generally, as the bill focuses solely on returning former residents with documented prior tax payments. The change simplifies tax obligations for this specific group when they repurchase or return to owning a vehicle in South Dakota.