Virginia 2018 Regular Session Status: Enacted

SB 249 — All-terrain vehicles (ATVs), mopeds, and off-road motorcycles; taxation.

Last action — Governor's Action Deadline Midnight, April 9, 2018

Track this bill free

No card. One bill, free forever — alerts when it moves.

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed House of Delegates
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced January 05, 2018. Enacted.

Prognosis

Likely to advance 70% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 8 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

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

Bill Text

What changed in the latest version

160 added · 158 removed

Plain-language change summary

The recent amendments to Bill SB 249 clarify the definitions related to the taxation of all-terrain vehicles, mopeds, and off-road motorcycles in Virginia. Notably, the language now simplifies the rules around how to determine the "cost price" of these vehicles, making it clear that all associated costs must be included without deductions. This change is important because it ensures fairness and consistency in how taxes are applied, potentially making it easier for consumers and businesses to understand their financial obligations.

→
Previous
Latest
SESSION history | hilite | pdf | print version 18107236D SENATE BILL NO.
SESSION history | hilite | pdf | print version VIRGINIA ACTS OF ASSEMBLY -- CHAPTER An Act to amend and reenact §§ 58.1-602, as it is currently effective and as it may become effective, 58.1-2401, 58.1-2402, as it is currently effective and as it may become effective, 58.1-2403, and 58.1-2425, as it is currently effective and as it may become effective, of the Code of Virginia, relating to taxation of all-terrain vehicles, mopeds, and off-road motorcycles.
249 AMENDMENT IN THE NATURE OF A SUBSTITUTE (Proposed by the House Committee on Finance on February 19, 2018) (Patron Prior to Substitute--Senator Dance) A BILL to amend and reenact §§ 58.1-602, as it is currently effective and as it may become effective, 58.1-2401, 58.1-2402, as it is currently effective and as it may become effective, 58.1-2403, and 58.1-2425, as it is currently effective and as it may become effective, of the Code of Virginia, relating to taxation of all-terrain vehicles, mopeds, and off-road motorcycles.
[S 249] Approved   Be it enacted by the General Assembly of Virginia:
Be it enacted by the General Assembly of Virginia:
§ 5401 et seq.).
§ et seq.).
Effective January 1, 1997, any amount designated as a "processing fee" and any amount charged by a dealer for processing a transaction, which is required to be included on a buyer's order pursuant to subdivision A 10 of § 46.2-1530, shall be subject to the tax.
Effective January 1, 1997, any amount designated as a "processing fee" and any amount charged by a dealer for processing a transaction, which is required to be included on a buyer's order pursuant to subdivision A of § 46.2-1530, shall be subject to the tax.
⬇ Download PDF
View plain text versions (3)

Action History

  1. Governor's Action Deadline Midnight, April 9, 2018

  2. Enrolled Bill Communicated to Governor on March 6, 2018

  3. Signed by President

  4. Signed by Speaker

  5. Enrolled

  6. Title replaced 18107236D-S1

  7. Passed House with substitute (74-Y 22-N)

  8. Engrossed by House - committee substitute SB249H1

  9. Committee substitute agreed to 18107236D-H1

  10. Read third time

  11. Read second time

  12. Referred to Committee on Finance

  13. Read first time

  14. Placed on Calendar

  15. Read second time and engrossed

  16. Referred to Committee on Finance

  17. Prefiled and ordered printed; offered 01/10/18 18102030D

Sponsors

  • Rosalyn R. Dance · Primary

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 0 co-sponsors · 147 not signed on · 7 voted No

Sponsors (1)

  • Rosalyn R. Dance

Co-sponsors (0)

None.

Not signed on (147)

147 members have not signed on to this bill.

Show all 147 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Passed House with substitute

Passed 74 Yea · 22 Nay
Party YeaNayPresentNot Voting
Unaffiliated 742200
Total 742200
% of votes cast 77%23%0%0%
How each member voted (96)
Member Party Vote
Bulova — Yea
Campbell — Nay
Cline — Nay
Collins — Yea
Fariss — Nay
Filler-Corn — Yea
Freitas — Nay
Habeeb — Nay
Heretick — Yea
Hugo — Yea
James — Yea
Kory — Yea
LaRock — Yea
Landes — Yea
Murphy — Yea
Orrock — Yea
Poindexter — Yea
Robinson — Nay
Rodman — Yea
Rush — Nay
Tyler — Yea
Bell, John J. — Yea
Jones, J.C. — Yea
Jones, S.C. — Yea
Marshall — Yea
Ayala — Yea
Bourne — Yea
Carter — Yea
Cole — Yea
Edmunds — Yea
Gooditis — Yea
Helsel — Yea
Ingram — Yea
Keam — Yea
Levine — Yea
Lindsey — Yea
Mr. Speaker — Yea
Bell, Richard P. — Nay
Bell, Robert B. — Nay
Byron — Nay
Gilbert — Nay
Hurst — Nay
Miyares — Nay
Mullin — Yea
Peace — Yea
Plum — Yea
Pogge — Nay
Ransone — Nay
Stolle — Yea
Toscano — Yea
Turpin — Yea
Yancey — Yea
Alfonso H. Lopez — Yea
Barry D. Knight — Yea
Betsy B. Carr — Yea
Charniele L. Herring — Yea
Christopher T. Head — Yea
Danica A. Roem — Yea
David A. Reid — Nay
Delores L. McQuinn — Yea
Elizabeth R. Guzman — Yea
Emily M. Jordan — Yea
Garrett McGuire — Yea
Hyland F. "Buddy" Fowler, Jr. — Yea
Israel D. O'Quinn — Nay
James A. "Jay" Leftwich — Yea
Jeion A. Ward — Yea
Jennifer D. Carroll Foy — Yea
Joshua E. Thomas — Yea
Karrie K. Delaney — Yea
Kathy K.L. Tran — Nay
Kelly K. Convirs-Fowler — Yea
Kimberly Pope Adams — Yea
Kimberly Pope Adams — Nay
Lamont Bagby — Yea
Lashrecse D. Aird — Yea
Luke E. Torian — Yea
M. Keith Hodges — Yea
Marcia S. "Cia" Price — Yea
Mark D. Sickles — Yea
Michael J. Webert — Nay
Patrick A. Hope — Yea
Paul E. Krizek — Yea
R. Lee Ware — Yea
Richard C. "Rip" Sullivan, Jr. — Yea
Robert S. Bloxom, Jr. — Yea
Sam Rasoul — Yea
Schuyler T. VanValkenburg — Yea
Terry G. Kilgore — Nay
Terry L. Austin — Yea
Thomas A. Garrett, Jr. — Yea
Thomas C. Wright, Jr. — Yea
Todd E. Pillion — Nay
Tony O. Wilt — Yea
Vivian E. Watts — Yea
Will Davis — Yea

Official roll call →

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 249 do?
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
Who sponsors SB 249?
SB 249 is sponsored by Rosalyn R. Dance.
What is the current status of SB 249?
This bill has been enacted into law. Introduced January 05, 2018. Enacted.
Where can I track SB 249?
Track SB 249 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on SB 249

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of SB 249

Last checked for changes 3 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →