South Dakota § 32-3-66 - Certain motor home transport uses not deemed private business uses.
Full text of South Dakota South Dakota Codified Laws § 32-3-66 — Certain motor home transport uses not deemed private business uses., with citation guidance and answers to common questions.
§ 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.
Source: SL 2003, ch 163, § 2.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 32-3-66
What does South Dakota Codified Laws § 32-3-66 cover?
Section 32-3-66 ("Certain motor home transport uses not deemed private business uses.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 32-3-66?
A common citation format is "South Dakota Codified Laws § 32-3-66" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 32-3-66 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.