An Act to modify requirements for off-road vehicle dealers at special events.

Be it enacted by the Legislature of the State of South Dakota:

Section 1. That § 32-6B-88 be AMENDED:

32-6B-88. Notwithstanding any other provisions of this chapter, an off-road vehicle dealer is not required to purchase a permit or license to attend any two-day seven-day temporary special event location in the county or adjoining the county the dealer is located in outside the county where the dealer's principal place of business is located, provided no other dealer representing the same franchise is located in the county where the event is held. The off-road dealer must be licensed in this state. Any fees or taxes imposed by this title do not apply to any off-road vehicle dealer attending any two-day seven-day temporary special event location pursuant to this section.