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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 off-road or all terrain
vehicles for purposes of receipt of an off-road decal
AN ACT1
To amend and reenact R.S. 32:1252(1) and R.S. 47:301(17) and 337.15(E), relative to sales2
and use tax on certain off-road vehicles; to provide for definitions; to provide with3
respect to evidence of payment of sales and use tax on all-terrain or off-road4
vehicles; to provide with respect to receipt of an off-road decal on such vehicles; and5
to 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 designed by the manufacturer or14
any vehicle altered to be used as an off-road recreational vehicle. "All-terrain15
vehicle" shall also include all-terrain vehicle trailers. "All-terrain vehicle" shall not16
include golf carts. shall mean any vehicle manufactured for off-road use, issued a17
manufacturer's statement or certificate of origin, as required by the commission that18
cannot be issued a registration certificate and license to operate on the public roads19
of this state because at the time of manufacture the vehicle does not meet the safety20
requirements prescribed by R.S. 32:1301 through 1310. This includes vehicles that21 HLS 13RS-721 REENGROSSED
HB NO. 443
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are issued a title by the Department of Public Safety and Corrections, public safety1
services, such as recreational and sports vehicles, but it does not include off-road2
vehicles used for farm purposes, farm equipment, or heavy construction equipment.3
* * *4
Section 2. R.S. 47:301(17) and 337.15(E) are hereby amended and reenacted to read5
as follows: 6
§301. Definitions7
As used in this Chapter the following words, terms, and phrases have the8
meaning ascribed to them in this Section, unless the context clearly indicates a9
different meaning:10
* * *11
(17) "Off-road vehicle" is any vehicle manufactured for off road use which12
is issued a manufacturer's statement of origin that cannot be issued a registration13
certificate and license to operate on the public roads of this state because at the time14
of manufacture the vehicle does not meet the safety requirements prescribed by R.S.15
32:1301 through 1310. This includes vehicles that are issued a title only by the16
Vehicle Registration Bureau, Department of Public Safety and Corrections, public17
safety services, such as all terrain vehicles and recreational and sport vehicles, but18
it does not include off road vehicles used for farm purposes, farm equipment, or19
heavy construction equipment.20
* * *21
§337.15. Collection22
* * *23
E. Collection of tax on off-road vehicles. The vehicle commissioner shall24
not issue a title or a certificate of registration on any off-road vehicle purchased in25
this state or brought into this state from another state until satisfactory proof has been26
presented to him that all sales taxes required by the local ordinance have been paid.27
The purchaser of an off-road vehicle from a seller who is not registered with the28
Department of Public Safety and Corrections shall pay the sales tax at the time the29 HLS 13RS-721 REENGROSSED
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vehicle is titled the same as is required for the registration and licensing of other1
vehicles under the provisions of R.S. 47:303(B). However, for purposes of issuance2
of an off-road decal for any off-road or all-terrain vehicle purchased on or before3
December 31, 2013, the vehicle commissioner is authorized to provide a decal to a4
taxpayer who provides proof of payment of sales and use tax and a certificate of5
origin.6
* * *7
Section 3. This Act shall become effective upon signature by the governor or, if not8
signed by the governor, upon expiration of the time for bills to become law without signature9
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If10
vetoed by the governor and subsequently approved by the legislature, this Act shall become11
effective on the day following such approval.12
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 those
vehicles bought during a certain time period.
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 deletes the definition of "all-terrain vehicle" as contained in present law and
defines "all-terrain vehicle" as any vehicle manufactured for off-road use, issued a
manufacturer's statement or certificate of origin, as required by the commission that cannot
be issued a registration certificate and license to operate on the public roads of this state
because at the time of manufacture the vehicle does not meet the safety requirements
prescribed by R.S. 32:1301 through 1310. This proposed definition includes vehicles that
are issued a title by the Dept. of Public Safety and Corrections, public safety services, such
as recreational and sports vehicles, but it does not include off-road vehicles used for farm
purposes, farm equipment, or heavy construction equipment.
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
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. HLS 13RS-721 REENGROSSED
HB NO. 443
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Proposed law retains present law and further provides that for purposes of issuance of an off-
road decal for any off-road or all-terrain vehicle purchased on or before Dec. 31, 2013, 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))
Summary of Amendments Adopted by House
Committee Amendments Proposed by House Committee on Transportation, Highways
and Public Works to the original bill.
1. Deleted the definition of "all-terrain vehicle" and defines "all-terrain vehicle" as
any vehicle manufactured for off-road use, issued a manufacturer's statement or
certificate of origin, as required by the commission that cannot be issued a
registration certificate and license to operate on the public roads of this state
because at the time of manufacture the vehicle does not meet the safety
requirements prescribed by R.S. 32:1301 through 1310. This proposed definition
includes vehicles that are issued a title by the Vehicle Registration Bureau, Dept.
of Public Safety and Corrections, such as recreational and sports vehicles, but it
does not include off-road vehicles used for farm purposes, farm equipment, or
heavy construction equipment.
2. Added a provision that provides that for purposes of issuance of an off-road
decal for any off-road or all-terrain vehicle purchased on or before Dec. 31,
2013, 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.
Summary of Amendments Adopted by House
House Floor Amendments to the engrossed bill.
1. Made technical changes.
2 Deleted references to Vehicle Registration Bureau, Dept. of Public Safety and
Corrections.