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.

Source: 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.

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

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