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Hey! Did You Pay Sales Tax on that ATV?


 Where's the decal?

When you see someone driving an all-terrain vehicle, is your first thought, “Hey! Did that guy pay sales tax when he bought that ATV?”

If so, you may want to consider moving to Louisiana, where lawmakers have recently amended and reenacted a law requiring “evidence of payment of sales and use tax on all-terrain or off-road vehicles.”

HB 443, signed into law as Act 158, reads, in part:

“The vehicle commissioner shall not issue a title or a certificate of registration on any off-road vehicle purchased in this state or brought into this state from another state until satisfactory proof has been presented to him that all sales taxes required by the local ordinance have been paid…. [F]or purposes of issuance of an off-road decal for any off-road or all-terrain vehicle purchased on or before December 31, 2013, the vehicle commissioner shall provide a decal to a taxpayer who provides proof of payment of sales and use tax and a certificate of origin.”

So, if you’re worried about whether or not sales tax has been paid, look for the decal.

Don’t be caught without a decal.

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photo credit: The Slushey One via photopin cc


Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.