HB 2100 Summary

• Local sales taxes must now be imposed on all motor vehicles, trailers, boats, and outboard motors required to be registered with the department of revenue, regardless of where the sale occurs.

• Motor vehicle, trailer, boat, and outboard motor sales are deemed consummated at the purchaser's residence rather than at the retailer's place of business, allowing local sales tax collection based on the buyer's location.

• Local sales tax on motor vehicles, trailers, boats, and outboard motors is collected by the director of revenue at the time of title application rather than by the seller.

• An exception to dyed fuel prohibitions is added for motor vehicles operated during gubernatorial state of emergency declarations when engaged in public safety or utility service restoration.

• Motor vehicle registration with the director of revenue is explicitly included in the definition of "sale at retail" for sales tax purposes, regardless of where the sale took place.