{"data":{"id":"us-sd/sdcl-32-3-66","jurisdiction":"us-sd","citation":"SDCL § 32-3-66","heading":"Certain motor home transport uses not deemed private business uses.","body":"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:\n(1) Any prize money received from participating in such an activity is declared as ordinary income for tax purposes;\n(2) The cost of participating in such an activity is not deducted as a business expense for tax purposes; and\n(3) No corporate sponsorship exceeding two thousand dollars in any one calendar year is involved in participating in such an activity.","path":["TITLE 32. MOTOR VEHICLES","CHAPTER 32-3. TITLE REGISTRATION, LIENS AND TRANSFERS"],"source_url":"https://sdlegislature.gov/Statutes/32-3-66","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"03b8db06fa442422dd7774216388eb617b3431ee2609ac67d16bf49ccd1002a6","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-32-3-65","next":"us-sd/sdcl-32-3-67"},"notice":"GroundRules: Original legal text. Not legal advice."}