Requires motor vehicle dealers to verify that the person who will be driving a newly purchased motor vehicle from the sales location holds a valid driver's license issued in this state or another state
Requires dealers to collect and remit sales tax on motor vehicle sales
Allows all-terrain or off-road vehicles to be licensed as motorcycles
Modifies the time period during which the amount for a traded-in motor vehicle may be credited to the purchase price of another motor vehicle for sales tax calculations
Modifies the time period during which the amount for a traded-in motor vehicle may be credited to the purchase price of another motor vehicle for sales tax calculations
Exempts certain motor vehicles from sales tax
Requires entities that provide financing that covers the sales tax on motor vehicle purchases to remit the sales tax directly to the Department of Revenue on behalf of the purchaser
Requires certain financing entities to remit motor vehicle sales tax on behalf of the purchaser
Requires a motor vehicle inspection each time a used motor vehicle is sold, regardless of the age or mileage of the vehicle
Provides immunity from civil liability for persons who render assistance to animals trapped in motor vehicles