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ACT No. 158
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.
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 and issued17
a manufacturer's statement or certificate of origin, as required by the commission,18
that cannot be issued a registration certificate and license to operate on the public19
roads of this state because, at the time of manufacture, the vehicle does not meet the20
safety requirements prescribed by R.S. 32:1301 through 1310. This includes21
vehicles that are issued a title by the Department of Public Safety and Corrections,22
public safety services, such as recreational and sports vehicles, but it shall not23 ENROLLEDHB NO. 443
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include off-road vehicles used for farm purposes, farm equipment, or heavy1
construction equipment.2
* * *3
Section 2. R.S. 47:301(17) and 337.15(E) are hereby amended and reenacted to read4
as follows: 5
§301. Definitions6
As used in this Chapter the following words, terms, and phrases have the7
meaning ascribed to them in this Section, unless the context clearly indicates a8
different meaning:9
* * *10
(17) "Off-road vehicle" is any vehicle manufactured for off road use which11
is issued a manufacturer's statement of origin that cannot be issued a registration12
certificate and license to operate on the public roads of this state because at the time13
of manufacture the vehicle does not meet the safety requirements prescribed by R.S.14
32:1301 through 1310. This includes vehicles that are issued a title only by the15
Vehicle Registration Bureau, Department of Public Safety and Corrections, public16
safety services, such as all terrain vehicles and recreational and sport vehicles, but17
it does shall not include off road off-road vehicles used for farm purposes, farm18
equipment, or heavy construction equipment.19
* * *20
§337.15. Collection21
* * *22
E. Collection of tax on off-road vehicles. The vehicle commissioner shall23
not issue a title or a certificate of registration on any off-road vehicle purchased in24
this state or brought into this state from another state until satisfactory proof has been25
presented to him that all sales taxes required by the local ordinance have been paid.26
The purchaser of an off-road vehicle from a seller who is not registered with the27
Department of Public Safety and Corrections shall pay the sales tax at the time the28
vehicle is titled the same as is required for the registration and licensing of other29
vehicles under the provisions of R.S. 47:303(B). However, for purposes of issuance30 ENROLLEDHB NO. 443
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of an off-road decal for any off-road or all-terrain vehicle purchased on or before1
December 31, 2013, the vehicle commissioner shall provide a decal to a taxpayer2
who provides proof of payment of sales and use tax and a certificate of origin.3
* * *4
Section 3. This Act shall become effective upon signature by the governor or, if not5
signed by the governor, upon expiration of the time for bills to become law without signature6
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If7
vetoed by the governor and subsequently approved by the legislature, this Act shall become8
effective on the day following such approval.9
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: