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 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.
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.
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.