CHAPTER 163

(SB 115)

Truck tractor modified to become a recreational vehicle.

         ENTITLED, An Act to  provide for a converted motor home title for certain motor vehicles.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:

     Section  1.  That chapter 32-3 be amended by adding thereto a NEW SECTION to read as follows:

     If any truck tractor is modified to become a motor home, the owner shall submit an application to the Department of Revenue for a converted motor home title. To become a motor home, the truck tractor shall be modified to include a vehicular-type unit built on the tractor's chassis and designed primarily as temporary living quarters for recreational, camping, vacation, or travel use. The unit shall be equipped with at least five of the following:

             (1)    Cooking facilities;

             (2)    A heating system or air conditioning system, or both, separate from the vehicle engine or the vehicle engine electrical system;

             (3)    A self-contained toilet or a toilet connected to a plumbing system with connection for external water disposal, or both;

             (4)    Portable water supply including plumbing and a sink with faucet either self-contained or with connections for an external source, or both;

             (5)    Sleeping facilities;

             (6)    A refrigerator; or

             (7)    A one hundred ten or one hundred fifteen volt system separate from the vehicle engine electrical system either with its own power supply or with a connection for an external source, or both, or a liquefied petroleum system and supply.

     The systems provided in subdivisions (2), (3), and (4) shall be permanently installed and meet American National Standards Institute and National Fire Protection Association standards in effect on the date of manufacture.

     The application shall include a picture of the vehicle and an affidavit signed by the truck tractor owner stating that the vehicle will not be used for private business use and that the vehicle meets the requirements of this section. The department shall provide the form for the affidavit. If the department is satisfied that the conditions of this section are met, the department shall issue a converted motor home title.

     Section  2.  For the purposes of this Act, 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;

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             (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.

     Signed March 21, 2003.

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