SDCL § 32-3-66: Certain motor home transport uses not deemed private business uses.

For the purposes of this chapter, if a motor home is used to transport a motor vehicle, boat, or animal to a race, tournament, show, or similar event, the motor home is not deemed to be engaged in a private business use if:

(1) Any prize money received from participating in such an activity is declared as ordinary income for tax purposes;

(2) The cost of participating in such an activity is not deducted as a business expense for tax purposes; and

(3) No corporate sponsorship exceeding two thousand dollars in any one calendar year is involved in participating in such an activity.