S.D. Admin. R. 64:06:03:53

Current through Register Vol. 51, page 70, December 27, 2024

Section 64:06:03:53 - Off-road vehicles

Off-road vehicles are vehicles designed primarily to be operated on land other than a highway and include all-terrain vehicles, dune buggies, and any vehicle whose manufacturer's statement of origin (MSO) or manufacturer's certificate of origin (MCO) states that the vehicle is not for highway use. Although off-road vehicles are required to be titled by SDCL 32-20-12, receipts from sales of these vehicles are subject to sales tax rather than the motor vehicle excise tax.

S.D. Admin. R. 64:06:03:53

12 SDR 111, effective 1/12/1986; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995; 25 SDR 167, effective 7/1/1999.

General Authority: SDCL 10-45-47.1(3).

Law Implemented: SDCL 10-45-3, 32-5B-2, 32-20-12.