A pupil transport entity that meets the requirements of this section may operate a school bus for which the entity has paid registration tax under section 168.013, subdivision 18 , to provide transportation that is not pupil transportation without reregistration of the bus, issuance of new plates, or payment of additional taxes and fees under chapter 168. A pupil transport entity may operate a school bus under this section if: (1) the transportation is performed under an agreement with a tax exempt entity under section 501(c) of the Internal Revenue Code, as defined in section 289A.02 , subdivision 7, solely to transport participants in conjunction with a special event of up to two days organized or substantially sponsored by the tax exempt entity; and (2) the pupil transportation entity meets the requirements of a motor carrier of passengers under chapter 221, including but not limited to use of a temporary vehicle identification card under section 221.132 for the school bus. Notwithstanding section 169.448, subdivision 1 , a school bus operated under this section may: (1) be painted national school bus glossy yellow; and (2) be equipped with a stop-signal arm, prewarning flashing amber signals, and flashing red signals.
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