SB 2114 Summary

• Director cannot issue snowmobile title or registration without proof of sales or use tax payment upon acquisition or proof of tax exemption, with credit allowed for taxes paid in other states.

• Director cannot issue off-highway vehicle title or registration without proof of sales or use tax payment upon acquisition or proof of tax exemption, with credit allowed for taxes paid in other states.

• Applicants claiming casual sale exemption must present a signed receipt from the seller showing name and address, or the department may waive this requirement if applicant shows good cause and signs a statement confirming seller information and that seller is not in the business of selling these vehicles.

• Amends the definition of "motor vehicle" to exclude off-highway vehicles and snowmobiles from the general motor vehicle definition while still requiring certificates of title under chapter 39-05.

• Effective date is June 30, 2015 for taxable events occurring after that date.