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Prepared by Sharon F. Lyles.
Lopinto HB No. 443
(KEYWORD, SUMMARY, AND DIGEST as amended by Senate committee
amendments)
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
DIGEST
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 shall 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 shall 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. Page 2 of 2
Prepared by Sharon F. Lyles.
House Floor Amendments to the engrossed bill.
1. Made technical changes.
2 Deleted references to Vehicle Registration Bureau, Dept. of Public Safety and
Corrections.
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Transportation, Highways,
and Public Works to the reengrossed bill
1. Makes issuance of off-road decals for any off-road or all-terrain vehicle
purchased on or before December 31, 2013, by the vehicle commissioner
mandatory, instead of discretionary.