No motor vehicle, trailer, or semitrailer may be licensed in this state until the requirements of this chapter have been met. The certificate of title and license shall be obtained at the time of registration. If the applicant certifies on the application for title that the motor vehicle, trailer, or semitrailer is not going to be used upon the highways of this state or any other state, the secretary may, upon completion of an application, payment of title fee and surrender of evidence of ownership, issue a certificate of title, no tax paid, to a motor vehicle, trailer, or semitrailer. If a no tax paid title is issued the applicant may not purchase license plates. This section does not apply to a mobile home or a manufactured home.
SDCL 32-3-4