This bill aims to amend the Code of West Virginia by exempting all-terrain vehicles (ATVs) and utility terrain vehicles (UTVs) from the sales tax when they are utilized as farm equipment. Specifically, it introduces new legal language stating that the tax imposed by the article does not apply to ATVs and UTVs, provided they receive a farm-use exemption certificate under existing law. This exemption is intended to support agricultural activities by reducing the financial burden on farmers who rely on these vehicles for their operations.

In addition to the new exemption, the bill also makes several modifications to existing tax provisions. It changes the language regarding the applicability of the sales tax, indicating that the tax "may not be subject to any exemption in this code other than" the specified exemptions, which now include the newly added exemption for ATVs and UTVs. Furthermore, the bill clarifies that no municipal or local sales tax may be imposed on the sales of motor vehicles defined in the article or on any tangible personal property exempted under this section, ensuring that the exemption is comprehensive and effective.

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