Section 25 All-Terrain Vehicles

• Library: Tax Law 2009

Both all-terrain vehicles (ATVs) and dirt bikes may be subject to motor vehicle registration requirements and sales and use taxes. In Lake & Trail Sports Center, Inc. v. Director of Revenue, 631 S.W.2d 339 (Mo. banc 1982), the Supreme Court of Missouri found “dirt bikes,” while not suitable for highway use, to be so closely related to “motor vehicles” that they must be titled, and sales tax is to be collected by the Director of Revenue at the time of titling. In effect, the Court held that, because the...