South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:03 - Products - Interpretive rules
Section 64:06:03:53 - Off-road vehicles
Universal Citation: SD Admin Rules 64:06:03:53
Current through Register Vol. 51, page 43, September 23, 2024
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.
General Authority: SDCL 10-45-47.1(3).
Law Implemented: SDCL 10-45-3, 32-5B-2, 32-20-12.
Disclaimer: These regulations may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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