32-6B-88. Off-road vehicle dealers exempt from certain special event permit requirements, fees, and taxes.Notwithstanding any other provisions of this chapter, an off-road vehicle dealer is not required to purchase a permit or license to attend any two-day temporary special event location in the county or adjoining the county the dealer is located in. Any fees or taxes imposed by this title do not apply to any off-road vehicle dealer attending any two-day temporary special event location pursuant to this section. Source: SL 2018, ch 188, §1.
South Dakota Legal Code