<html> <head> <title>Rule 64:06:03:53 Off-road vehicles.</title> <META NAME="Keywords" Content="Administrative Rules 64:06:03:53"> <META NAME="Description" Content="Administrative Rules 64:06:03:53 Off-road vehicles."> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>64:06:03:53.&nbsp;&nbsp;Off-road vehicles.</b> 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 <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=32-20-12">32-20-12</A>, receipts from sales of these vehicles are subject to sales tax rather than the motor vehicle excise tax.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 25 SDR 167, effective July 1, 1999.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-47.1">10-45-47.1(3).</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-3">10-45-3</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=32-5B-2">32-5B-2</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=32-20-12">32-20-12.</A></p> </div> </body> </html>