Motorcycles and autocycles, excluding off-highway vehicles, are motor vehicles subject to motor vehicle tax. Standard presumptive value (SPV) procedures may apply to the private-party purchase of a motorcycle or autocycle.
For information about all-terrain vehicles (ATVs), off-highway motorcycles (OHMs), recreational off-highway vehicles (ROHVs), sand rails (SRs) and utility vehicles (UTVs), see the Off-Highway Vehicles page in this guide.
96-254
(09/2021)