The Virginia Governor Feb. 19 signed a law on the sales and use taxation of certain vehicles. The law includes measures: 1) clarifying the taxation of all-terrain vehicles, mopeds, and off-road motorcycles; 2) providing that vehicles qualifying as farm equipment exempt from sales and use tax shall be exempt from the motor vehicle sales and use tax; and 3) containing technical amendments related to the collection of additional state sales and use tax within the Historic Triangle. The law generally took effect Oct. 1, 2018. [/VA\FINAL\2019R1HB1679///, enacted 02/19/19]
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