(2) Alliance 650/65R38 Tires on 12 Bolt Rims, Used. This Item is Located in South Dakota, Therefore South Dakota Sales Tax Rules Apply. A Sales Tax Exemption Form DOES NOT Remove the Sales Tax. South Dakota Sales Tax of 4.2% Will be Charged on This Item. For More Information on South Dakota Sales Tax, Please Click on the ‘SD Farmers Use Tax’ in the Documents Tab.