ATVs & UTVs; require titling, and exempt from ad valorem tax when held by retailers on consignment or floor plan basis.

Owners of all-terrain vehicles manufactured or first sold for use after July 1, 2025 must apply for a certificate of title from the Department of Revenue.

Dealers selling all-terrain vehicles must provide title applications to purchasers without charge and forward required documents to the Department of Revenue.

The definition of 'motor vehicle' now includes all-terrain vehicles, and the definition of 'all-terrain vehicle' now includes utility task vehicles and side-by-sides for titling purposes.

The definition of 'motor vehicle' explicitly states that inclusion of all-terrain vehicles does not require them to have road or bridge privilege licenses or authorize highway operation.

All-terrain vehicles held by retailers on consignment or floor plan basis are exempt from ad valorem taxation.

Dealers who fail to comply with titling requirements for all-terrain vehicles may be fined up to $500 for each violation.

New titling requirements for all-terrain vehicles take effect on July 1, 2025, while tax exemption changes take effect on January 1, 2026.