All-terrain vehicles (ATVs), mopeds, and off-road motorcycles; taxation. (HB1441)

Introduced By

Del. Bobby Orrock (R-Thornburg)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Taxation of all-terrain vehicles, mopeds, and off-road motorcycles. Provides that all-terrain vehicles, mopeds, and off-road vehicles shall be subject to the motor vehicle sales and use tax but exempt from the retail sales and use tax. Current law provides that such vehicles are subject to the retail sales and use tax but exempt from the motor vehicle sales and use tax. The motor vehicle sales and use tax would be imposed at the same rate as the state and local sales and use tax: at a rate of six percent in Planning Districts 8 and 23 and 5.3 percent in the rest of the state. The revenues collected from the motor vehicle sales tax on all-terrain vehicles, mopeds, and off-road vehicles would be distributed in the same manner as the state and local retail sales and use tax. The bill has a delayed effective date of October 1, 2018. This bill is identical to SB 249. Read the Bill »


Bill Has Passed


01/16/2018Presented and ordered printed 18103871D
01/16/2018Referred to Committee on Finance
01/18/2018Impact statement from TAX (HB1441)
01/30/2018Assigned Finance sub: Subcommittee #1
01/31/2018Subcommittee recommends reporting with substitute (9-Y 1-N)
02/07/2018Committee substitute printed 18106096D-H1
02/07/2018Reported from Finance with substitute (20-Y 2-N) (see vote tally)
02/09/2018Read first time
02/12/2018Read second time
02/12/2018Committee substitute agreed to 18106096D-H1
02/12/2018Engrossed by House - committee substitute HB1441H1
02/13/2018Read third time and passed House (81-Y 19-N)
02/13/2018VOTE: PASSAGE (81-Y 19-N) (see vote tally)
02/14/2018Constitutional reading dispensed
02/14/2018Referred to Committee on Finance
02/19/2018Impact statement from TAX (HB1441H1)
02/20/2018Reported from Finance (11-Y 0-N) (see vote tally)
02/21/2018Constitutional reading dispensed (40-Y 0-N) (see vote tally)
02/22/2018Read third time
02/22/2018Passed Senate (40-Y 0-N) (see vote tally)
02/26/2018Bill text as passed House and Senate (HB1441ER)
02/26/2018Signed by Speaker
02/28/2018Impact statement from TAX (HB1441ER)
02/28/2018Signed by President
03/02/2018Enrolled Bill communicated to Governor on March 2, 2018
03/02/2018G Governor's Action Deadline Midnight, March 9, 2018
03/09/2018Governor's recommendation received by House
04/18/2018House concurred in Governor's recommendation (77-Y 21-N)
04/18/2018VOTE: ADOPTION (77-Y 21-N)
04/18/2018Reconsideration of Governor's recommendation agreed to (38-Y 0-N 1-A)
04/18/2018Senate concurred in Governor's recommendation (39-Y 0-N)
04/18/2018G Governor's recommendation adopted
04/18/2018Reenrolled bill text (HB1441ER2)
04/18/2018Signed by Speaker as reenrolled
04/18/2018Signed by President as reenrolled
04/18/2018Enacted, Chapter 838 (effective 7/1/18)
04/18/2018G Acts of Assembly Chapter text (CHAP0838)
04/18/2018Enacted, Chapter 838 (effective 10/1/18)