HLS 13RS-721 ORIGINAL
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CODING: Words in struck through type are deletions from existing law; words underscored
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Regular Session, 2013
HOUSE BILL NO. 443
BY REPRESENTATIVE LOPINTO
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
TAX/SALES & USE: Relative to the payment of sales and use tax on four-wheel electric
vehicles or golf carts for purposes of receipt of an off-road decal
AN ACT1
To amend and reenact R.S. 32:1252(1) and R.S. 47:337.15(E), relative to sales and use tax2
on certain off-road vehicles; to provide for definitions; to provide with respect to3
evidence of payment of sales and use tax on four-wheel electric vehicles or golf4
carts; to provide with respect to receipt of an off-road decal on such vehicles, and to5
provide for related matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. 32:1252(1) is hereby amended and reenacted to read as follows: 8
§1252. Definitions9
The following words, terms, and phrases, when used in this Chapter, shall10
have the meanings respectively ascribed to them in this Section, except where the11
context clearly indicates a different meaning:12
(1) "All-terrain vehicle" commonly referred to as "ATV" means any vehicle13
with three or more low-pressure flotation-type tires with a vehicle identification14
number designed by the manufacturer or any vehicle altered to be used as an off-road15
recreational vehicle. "All-terrain vehicle" shall also include all-terrain vehicle16
trailers. "All-terrain vehicle" shall not include golf carts. Golf carts and four-wheel17
electric vehicles without vehicle identification numbers shall not be considered an18
"all-terrain vehicle".19
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HB NO. 443
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Section 2. 47:337.15(E) is hereby amended and reenacted to read as follows: 1
§337.15. Collection2
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E. Collection of tax on off-road vehicles. The vehicle commissioner shall4
not issue a title or a certificate of registration on any off-road vehicle purchased in5
this state or brought into this state from another state until satisfactory proof has been6
presented to him that all sales taxes required by the local ordinance have been paid.7
The purchaser of an off-road vehicle from a seller who is not registered with the8
Department of Public Safety and Corrections shall pay the sales tax at the time the9
vehicle is titled the same as is required for the registration and licensing of other10
vehicles under the provisions of R.S. 47:303(B). However, for purposes of issuance11
of an off-road decal for a golf cart or four-wheel electric vehicle as defined in R.S.12
32:1252(1), the vehicle commissioner is authorized to provide a decal to a taxpayer13
who provides proof of payment of sales and use tax and a certificate of origin.14
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DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Lopinto HB No. 443
Abstract: Defines the types of vehicles which are included in the definition of "all-terrain
vehicle" and clarifies with respect to registration and issuing decals for golf carts or
four-wheel electric vehicles.
Present law Defines "all-terrain vehicle" as any vehicle with three or more low-pressure
flotation-type tires designed by the manufacturer or any vehicle altered to be used as an off-
road recreational vehicle. "All-terrain vehicle" shall also include all-terrain vehicle trailers
but excludes golf carts.
Proposed law changes the definition of "all-terrain vehicle" from any vehicle with three or
more low-pressure flotation-type tires designed by the manufacturer or any vehicle altered
to be used as an off-road recreational vehicle to any vehicle with a vehicle identification
number designed by the manufacturer or any vehicle altered to be used as an off-road
recreational vehicle. Proposed law also provides that golf carts and four-wheel electric
vehicles without vehicle identification numbers are not considered an "all-terrain vehicle".
Present law provides that the vehicle commissioner shall not issue a title or a certificate of
registration on any off-road vehicle purchased in this state or brought into this state from HLS 13RS-721 ORIGINAL
HB NO. 443
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are additions.
another state until satisfactory proof has been presented to him that all sales taxes required
by the local ordinance have been paid. The purchaser of an off-road vehicle from a seller
who is not registered with the DPSC shall pay the sales tax at the time the vehicle is titled
the same as is required for the registration and licensing of other vehicles.
Proposed law retains present law and further provides that for purposes of issuance of an off-
road decal for a golf cart or four-wheel electric vehicle, the vehicle commissioner is
authorized to provide a decal to a taxpayer who provides proof of payment of sales and use
tax and a certificate of origin.
(Amends R.S. 32:1252(1) and R.S. 47:337.15(E))