Just installed the plug and play signal, license plate holder, horn, and hazards kit. Been talking with South Dakota Motor Vehicle Department to get the registration steps to license it for Arkansas. The person I spoke with says that UTVs, ATVs, and Four Wheelers are not considered farm vehicles and therefore are not exempt from tax. However, I read them the exception rule found in Section 32-5-1.4 which states:
Current with changes from the 2022 Legislative Session
Section 32-5-1.4 - All-terrain vehicles used in agriculture exempt
Any three-wheeled or four-wheeled all-terrain vehicle using a highway ditch or crossing a highway to get to and from a field or pasture and being used in the course of farm or ranch labor is exempt from the provisions of this chapter.
SDCL 32-5-1.4
SL 1985, ch 242.
The lady told me that it was absolutely ridiculous that ATVs, UTVs, and Four Wheelers were considered farm vehicles in Arkansas and that they absolutely were NOT exempt from tax in South Dakota. Even after reading the exception rule, she still stated that I would have to pay sales tax in South Dakota to license my UTV.
I registered it in AR as a farm vehicle, since I do own and operate a working cattle farm and use it primarily for farm use, and therefore it was exempt from sales tax. Has anyone else registered and licensed their Pioneer in a different state that recognizes farm vehicles as tax exempt and allowed you to license it out of state?
