All-terrain vehicles, mopeds, and off-road motorcycles; subject to motor vehicle tax.

Provides that all-terrain vehicles, mopeds, and off-road vehicles shall be subject to the motor vehicle sales and use tax but exempt from the retail sales and use tax. Current law provides that such vehicles are subject to the retail sales and use tax but exempt from the motor vehicle sales and use tax.  The motor vehicle sales and use tax would be imposed at the same rate as the state and local sales and use tax: at a rate of 6.0% in Planning Districts 8 and 23 and 5.3% in the rest of the state. The revenues collected from the motor vehicle sales tax on all-terrain vehicles, mopeds, and off-road vehicles would be distributed in the same manner as the state and local retail sales and use tax.