Exempts all-terrain vehicles and utility terrain vehicles used as farm equipment from sales tax in West Virginia.
West Virginia HB4813 amends the state's sales tax code to exempt all-terrain vehicles and utility terrain vehicles used as farm equipment from the sales tax. This bill specifies that these vehicles are exempt if they receive a farm-use exemption certificate. The exemption applies to vehicles used for agricultural purposes, providing relief to farmers who rely on these vehicles for their work. The bill also outlines various other exemptions and rules regarding the sales tax on motor vehicles, including exemptions for certain organizations and vehicles leased by residents.
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