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

An Act To Amend Section 63-21-9, Mississippi Code Of 1972, To Require An Owner Of An All-terrain Vehicle To Apply To The Department Of Revenue For A Certificate Of Title; To Amend Section 63-21-5, Mississippi Code Of 1972, To Amend The Definition Of "motor Vehicle" To Include All-terrain Vehicles, And To Amend The Definition Of "all-terrain Vehicle" To Include Utility Task Vehicles, Also Known As Side-by-sides, For Purposes Of The Mississippi Motor Vehicle And Manufactured Housing Title Law; To Amend Sections 63-21-15, 63-21-29, 63-21-53, 63-21-63, 63-21-67 And 63-21-70, Mississippi Code Of 1972, To Conform; To Amend Section 27-31-1, Mississippi Code Of 1972, To Exempt From Ad Valorem Taxation Any All-terrain Vehicle, As Defined In Section 63-21-5, Held By A Retailer On A Consignment Or Floor Plan Basis; And For Related Purposes.