CLASS I & CLASS II (OFF-HIGHWAY VEHICLE "OHV") PLATES

   

AUTHORITY:

Tenn. Code Ann. Sections 55-3-10155-4-203, 55-8-101, 55-8-185(Fees: 55-4-103(f)(2), 55-4-103(f)(3)55-4-111(a)(1) Class H(i)(ii))  Public Chapter 155 (2019), Public Chapter 790 (2016)

(please see position statement and sales tax information attached at the end of this page)

PLATE CATEGORY:

Private Passenger/Off-Highway

CLASS CODES:

Class I: 5610 Issue Year: 2016
Class II: 5611 Issue Year: 2016

WHO IS ELIGIBLE:  

"Class I off-highway vehicle" means a motorized vehicle with not less than four (4) nonhighway tires, no more than six (6) nonhighway tires, whose top speed is greater than thirty-five miles per hour (35 mph), that is limited in total dry weight up to two thousand five hundred pounds (2,500 lbs.), that is eighty inches (80") or less in width, and that has a nonstraddle seating capable of holding no more than four (4) passengers and a steering wheel. "Class I off-highway vehicle" includes mini-trucks. 

"Class II off-highway vehicle" means any off-highway vehicle that is designed to be
primarily used for recreational purposes, that has a non-straddle seating capable of
holding at least two (2) but no more than four (4) passengers and a steering wheel, and
that is commonly referred to as a sand buggy, dune buggy, rock crawler, or sand rail.
"Class II off-highway vehicle" does not include a snowmobile or other vehicle designed
to travel exclusively over snow or ice.

The following chart outlines which plate off-highway vehicles should be issued based on vehicle specifications:

NOTES

  • No affidavit is required for these classes. 
  • Registrants should understand that vehicles registered with these classes may only operate the vehicle on county roads or in other instances provided for by statute. 

Agricultural Exemption Sales Tax Question for Class I and Class II Off-Highway Vehicles 

Should Class I/Class II vehicle registrations be retroactively assessed sales tax if they were purchased using an agricultural exemption certificate?

As long as the vehicle in question is still being used principally for the purpose of producing agricultural products, the subsequent registration of the vehicle does not invalidate the agricultural exemption.

Accordingly, if the vehicle in question is still being used principally for the purpose of producing agricultural products, clerks should not collect sales tax or use tax upon the registration of that vehicle. However, if the vehicle in question is not being used principally for the purpose of producing agricultural products and it was purchased using an agricultural exemption, clerks should collect sales tax on the sale of that vehicle. To distinguish between these situations, clerks should ask to see the registrant’s valid agriculture exemption certificate or fully completed streamlined sales tax certificate of exemption.

(References: Tenn. Code Ann. §§ 55-4-701; 55-8-101; 55-8-185; 55-8-203; 67-6-102(9)(c); 67-6-207(a))

PERSONALIZATION: 

Personalization is not available for these plates.

ADDITIONAL INFORMATION:

NUMBER TO BE ISSUED PER REGISTRANT UNLIMITED
VEHICLE MUST BE REGISTERED BY APPLICANT
VEHICLE CLASS PASSENGER
OWNER/LEASED OWNER OR LESSEE

 

 

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