We have had this same issue here in Canada. The law here is basically if you straddle it you have to wear a helmet. So snowmobiles, ATV's and motorcycles fall into this category but the SxS's are a different story. The issue we have is the SxS is really an ATV but it has safety features that you would find on a car or truck. I personally dont wear one but I do wear the seatbelt, have a roof and front windshield. To date I don't think there is any clear direction taken by law enforcement.