This bill amends the Code of West Virginia to exempt all-terrain vehicles (ATVs) and utility terrain vehicles (UTVs) from the sales tax when they are used as farm equipment. Specifically, it adds a new provision stating that the tax imposed by the article does not apply to ATVs and UTVs if they receive a farm-use exemption certificate under existing law. This change aims to support farmers by reducing their tax burden on essential equipment.

Additionally, the bill makes several modifications to existing tax language, including changing the wording from "shall" to "may" regarding exemptions and clarifying definitions related to motor vehicles and sales tax. It also specifies that no municipal or local sales tax may be imposed on the sales of motor vehicles or any tangible personal property exempted under this section, while still allowing for the application of municipal business and occupation taxes on motor vehicle retailers and leasing companies.

Statutes affected:
Introduced Version: 11-15-3c