Date Requested: February 03, 2020
Time Requested: 02:34 PM
Agency: Motor Vehicles, WV Division of
CBD Number: Version: Bill Number: Resolution Number:
2306 Introduced HB4407
CBD Subject: Actions, Suits and Liens


Road Fund

Sources of Revenue:

Special Fund

Legislation creates:

Decreases Existing Revenue

Fiscal Note Summary

Effect this measure will have on costs and revenues of state government.

    The purpose of this bill is to exempt from the sales tax all-terrain vehicles and utility terrain vehicles used as farm equipment.
    The Division issued titles for approximately 15,000 ATV/UTVs in fiscal year 2017. The Division estimates that 1% of these vehicles (15,000 X 1% = 150) would qualify for the farm use exemption. The Division collects approximately $500 for each vehicle. The total amount of revenue lost would be $75,000 (150 X $500 = $75,000).

Fiscal Note Detail

Effect of Proposal Fiscal Year
Fiscal Year
(Upon Full
1. Estmated Total Cost 0 0 0
Personal Services 0 0 0
Current Expenses 0 0 0
Repairs and Alterations 0 0 0
Assets 0 0 0
Other 0 0 0
2. Estimated Total Revenues 0 -75,000 -75,000

Explanation of above estimates (including long-range effect):

    Approximate ATV/UTV yearly 15,000
    Estimated % Farm Use 1%
    Total Subject to Exemption 150
    Average Tax per Vehicle $ 500
    Estimated Revenue Reduction $75,000


    The current demand for technical expertise and support on the Division exceeds our current resource level. This bill will require additional technical expertise and support. Therefore, the Division needs to add an Information Systems Manager 1 position at an estimated annual cost of $79,500 (Salary and Benefits) and a Programmer Analyst 3 position at an estimated annual cost of $75,000 (Salary and Benefits).

    Person submitting Fiscal Note: Raeann Kriner
    Email Address: