S.F. No. 4313 Summary

• Requires applicants for snowmobile, all-terrain vehicle, and watercraft registration or licensing to provide proof of sales tax payment, tax exemption, or purchase from an in-state dealer.

• Authorizes commissioners and deputy registrars to collect use tax from applicants who cannot provide required proof and to issue refunds of use tax paid in error.

• Allows applicants unable to meet standard proof requirements to provide documentation from previous owner certifying purchase amount and remit applicable use tax with registration or license fee.

• Excludes snowmobiles, all-terrain vehicles, and watercrafts from the occasional sales tax exemption, making these sales subject to sales and use tax.

• Exempts watercraft sales from political subdivision sales tax, effective for sales and purchases made after June 30, 2019.