All-terrain vehicles (ATVs), mopeds, and off-road motorcycles; taxation. (SB249)

Introduced By

Sen. Roz Dance (D-Petersburg)


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 HB 1441. Read the Bill »


Bill Has Passed


01/05/2018Prefiled and ordered printed; offered 01/10/18 18102030D
01/05/2018Referred to Committee on Finance
01/16/2018Impact statement from TAX (SB249)
01/17/2018Impact statement from TAX (SB249)
01/17/2018Reported from Finance (15-Y 0-N) (see vote tally)
01/18/2018Constitutional reading dispensed (39-Y 0-N) (see vote tally)
01/19/2018Read second time and engrossed
01/22/2018Read third time and passed Senate (35-Y 3-N) (see vote tally)
01/22/2018Reconsideration of passage agreed to by Senate (39-Y 0-N) (see vote tally)
01/22/2018Passed Senate (36-Y 3-N) (see vote tally)
01/29/2018Placed on Calendar
01/29/2018Read first time
01/29/2018Referred to Committee on Finance
02/16/2018Impact statement from TAX (SB249)
02/19/2018Reported from Finance with substitute (19-Y 2-N) (see vote tally)
02/19/2018Committee substitute printed 18107236D-H1
02/21/2018Read second time
02/22/2018Read third time
02/22/2018Committee substitute agreed to 18107236D-H1
02/22/2018Engrossed by House - committee substitute SB249H1
02/22/2018Passed House with substitute (74-Y 22-N)
02/22/2018VOTE: PASSAGE (74-Y 22-N) (see vote tally)
02/26/2018House substitute agreed to by Senate (38-Y 2-N) (see vote tally)
02/26/2018Title replaced 18107236D-S1
02/28/2018Bill text as passed Senate and House (SB249ER)
02/28/2018Signed by Speaker
03/02/2018Impact statement from TAX (SB249ER)
03/03/2018Signed by President
03/06/2018Enrolled Bill Communicated to Governor on March 6, 2018
03/06/2018G Governor's Action Deadline Midnight, April 9, 2018
04/04/2018Governor's recommendation received by Senate
04/18/2018Senate concurred in Governor's recommendation (38-Y 1-N)
04/18/2018House concurred in Governor's recommendation (76-Y 21-N)
04/18/2018VOTE: ADOPTION (76-Y 21-N)
04/18/2018G Governor's recommendation adopted
04/18/2018Reenrolled bill text (SB249ER2)
04/18/2018Signed by President as reenrolled
04/18/2018Signed by Speaker as reenrolled
04/18/2018Enacted, Chapter 840 (effective 7/1/18)
04/18/2018Enacted, Chapter 840 (effective 10/1/18)
04/18/2018G Acts of Assembly Chapter text (CHAP0840)