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HB1441

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

Status:
Enacted

Chief Patron:
Bobby Orrock (R)

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

  • 01/16/2018 - House: Presented and ordered printed 18103871D
  • 01/16/2018 - House: Referred to Committee on Finance
  • 01/18/2018 - House: Impact statement from TAX (HB1441)
  • 01/30/2018 - House: Assigned Finance sub: Subcommittee #1
  • 01/31/2018 - House: Subcommittee recommends reporting with substitute (9-Y 1-N)
  • 02/07/2018 - House: Committee substitute printed 18106096D-H1
  • 02/07/2018 - House: Reported from Finance with substitute (20-Y 2-N)
  • 02/09/2018 - House: Read first time
  • 02/12/2018 - House: Read second time
  • 02/12/2018 - House: Committee substitute agreed to 18106096D-H1
  • 02/12/2018 - House: Engrossed by House - committee substitute HB1441H1
  • 02/13/2018 - House: Read third time and passed House (81-Y 19-N)
  • 02/13/2018 - House: VOTE: PASSAGE (81-Y 19-N)
  • 02/14/2018 - Senate: Constitutional reading dispensed
  • 02/14/2018 - Senate: Referred to Committee on Finance
  • 02/19/2018 - House: Impact statement from TAX (HB1441H1)
  • 02/20/2018 - Senate: Reported from Finance (11-Y 0-N)
  • 02/21/2018 - Senate: Constitutional reading dispensed (40-Y 0-N)
  • 02/22/2018 - Senate: Read third time
  • 02/22/2018 - Senate: Passed Senate (40-Y 0-N)
  • 02/26/2018 - House: Enrolled
  • 02/26/2018 - House: Bill text as passed House and Senate (HB1441ER)
  • 02/26/2018 - House: Signed by Speaker
  • 02/28/2018 - House: Impact statement from TAX (HB1441ER)
  • 02/28/2018 - Senate: Signed by President
  • 03/02/2018 - House: Enrolled Bill communicated to Governor on March 2, 2018
  • 03/02/2018 - Governor: Governor's Action Deadline Midnight, March 9, 2018
  • 03/09/2018 - House: Governor's recommendation received by House
  • 04/18/2018 - House: House concurred in Governor's recommendation (77-Y 21-N)
  • 04/18/2018 - House: VOTE: ADOPTION (77-Y 21-N)
  • 04/18/2018 - Senate: Senate concurred in Governor's recommendation (39-Y 0-N)
  • 04/18/2018 - Senate: Reconsideration of Governor's recommendation agreed to (38-Y 0-N 1-A)
  • 04/18/2018 - Senate: Senate concurred in Governor's recommendation (39-Y 0-N)
  • 04/18/2018 - Governor: Governor's recommendation adopted
  • 04/18/2018 - House: Reenrolled
  • 04/18/2018 - House: Reenrolled bill text (HB1441ER2)
  • 04/18/2018 - House: Signed by Speaker as reenrolled
  • 04/18/2018 - Senate: Signed by President as reenrolled
  • 04/18/2018 - House: Enacted, Chapter 838 (effective 7/1/18)