- Code of Virginia
- Virginia Administrative Code
- Constitution of Virginia
- Uncodified Acts
- RIS Users (account required)
- Bills & Resolutions
- Bill Summaries
- Reports to the General Assembly
House and Senate documents
Developed and maintained by the Division of Legislative Automated Systems.
SB 1186 All-terrain vehicles, mopeds, and off-road motorcycles; subject to motor vehicle tax.
SUMMARY AS PASSED SENATE: (all summaries)
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; 6% in Planning Districts 8 and 23, at a rate of 5.3% 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.