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SB249

All-terrain vehicles (ATVs), mopeds, and off-road motorcycles; taxation.

Status:
Enacted

Chief Patron:
Rosalyn Dance (D)

Session:
2018 Regular Session

Summary

As introduced. Taxation of all-terrain vehicles, mopeds, and off-road motorcycles.

Provides that all-terrain vehicles, mopeds, and off-road vehicles shall be subject to the motor vehicle sales and use tax but exempt from the retail sales and use tax. Current law provides that such vehicles are subject to the retail sales and use tax but exempt from the motor vehicle sales ... (More)

...and use tax. The motor vehicle sales and use tax would be imposed at the same rate as the state and local sales and use tax: at a rate of six percent in Planning Districts 8 and 23 and 5.3 percent in the rest of the state. The revenues collected from the motor vehicle sales tax on all-terrain vehicles, mopeds, and off-road vehicles would be distributed in the same manner as the state and local retail sales and use tax.


  • Bill History

  • 01/05/2018 - Senate: Prefiled and ordered printed; offered 01/10/18 18102030D
  • 01/05/2018 - Senate: Referred to Committee on Finance
  • 01/17/2018 - Senate: Reported from Finance (15-Y 0-N)
  • 01/18/2018 - Senate: Constitutional reading dispensed (39-Y 0-N)
  • 01/19/2018 - Senate: Read second time and engrossed
  • 01/22/2018 - Senate: Read third time and passed Senate (35-Y 3-N)
  • 01/22/2018 - Senate: Reconsideration of passage agreed to by Senate (39-Y 0-N)
  • 01/22/2018 - Senate: Passed Senate (36-Y 3-N)
  • 01/29/2018 - House: Placed on Calendar
  • 01/29/2018 - House: Referred to Committee on Finance
  • 01/29/2018 - House: Read first time
  • 02/16/2018 - Senate: Impact statement from TAX (SB249)
  • 02/19/2018 - House: Committee substitute printed 18107236D-H1
  • 02/19/2018 - House: Reported from Finance with substitute (19-Y 2-N)
  • 02/21/2018 - House: Read second time
  • 02/22/2018 - House: Committee substitute agreed to 18107236D-H1
  • 02/22/2018 - House: Read third time
  • 02/22/2018 - House: Passed House with substitute (74-Y 22-N)
  • 02/22/2018 - House: Engrossed by House - committee substitute SB249H1
  • 02/22/2018 - House: VOTE: PASSAGE (74-Y 22-N)
  • 02/26/2018 - Senate: House substitute agreed to by Senate (38-Y 2-N)
  • 02/26/2018 - Senate: Title replaced 18107236D-S1
  • 02/28/2018 - Senate: Enrolled
  • 02/28/2018 - Senate: Bill text as passed Senate and House (SB249ER)
  • 02/28/2018 - House: Signed by Speaker
  • 03/02/2018 - Senate: Impact statement from TAX (SB249ER)
  • 03/03/2018 - Senate: Signed by President
  • 03/06/2018 - Governor: Governor's Action Deadline Midnight, April 9, 2018
  • 03/06/2018 - Senate: Enrolled Bill Communicated to Governor on March 6, 2018
  • 04/04/2018 - Senate: Governor's recommendation received by Senate
  • 04/18/2018 - House: VOTE: ADOPTION (76-Y 21-N)
  • 04/18/2018 - Senate: Senate concurred in Governor's recommendation (38-Y 1-N)
  • 04/18/2018 - House: House concurred in Governor's recommendation (76-Y 21-N)
  • 04/18/2018 - Governor: Governor's recommendation adopted
  • 04/18/2018 - Senate: Signed by President as reenrolled
  • 04/18/2018 - Senate: Reenrolled
  • 04/18/2018 - House: Signed by Speaker as reenrolled
  • 04/18/2018 - Senate: Reenrolled bill text (SB249ER2)
  • 04/18/2018 - House: Enacted, Chapter 840 (effective 7/1/18)