Louisiana

R.S. 47:301(17), a definition that applies "as used in this Chapter" (Chapter 2, Sales Tax), says an "off-road vehicle" is any vehicle manufactured for off-road use which is issued a manufacturer's statement of origin and cannot be issued a registration certificate and license to operate on the public roads of the state because, at the time of manufacture, it does not meet the safety requirements of R.S. 32:1301 through 1310. This includes vehicles issued a title only by the Department of Public Safety and Corrections, such as all terrain vehicles and recreational and sport vehicles; it does not include off-road vehicles used for farm purposes, farm equipment or heavy construction equipment. Separately, R.S. 14:99.2(B)(1), "for purposes of this Section" (reckless operation of an off-road vehicle upon a public roadway or right of way within a municipality or incorporated area of a parish), says "off-road vehicle" shall include but not be limited to three-wheelers, four-wheelers, dirt bikes, or other all-terrain vehicles that are not specifically designed for use on public roads and highways.

La. R.S. 47:301(17); La. R.S. 14:99.2(A), (B)(1), checked 2026-10-01. Official text for Louisiana, La. R.S. 47:301(17); La. R.S. 14:99.2(A), (B)(1), external site

R.S. 47:303(E), "Collection of tax on off-road vehicles", is part of the sales tax chapter, which defines an "off-road vehicle" as any vehicle manufactured for off-road use which is issued a manufacturer's statement of origin and cannot be issued a registration certificate and license to operate on the public roads of the state, not including off-road vehicles used for farm purposes. The vehicle commissioner may not issue a title or certificate of registration on any off-road vehicle purchased in Louisiana or brought in from another state until shown that all sales taxes required by law have been paid. After payment the commissioner issues a decal, a two-year renewal type, to be affixed to the vehicle, which is conclusive proof of registration and payment of the required taxes. All 1987 and later model off-road vehicles sold as new and subsequently sold as used must display this decal. Failure to have the decal affixed within thirty days of purchase results in a fine not to exceed fifty dollars, or the impounding of the vehicle, or both, and payment of all taxes due, if any. All peace officers, including the Department of Wildlife and Fisheries, may require proof of registration.

La. R.S. 47:303(E)(1)-(2); La. R.S. 47:301(17), checked 2026-10-01. Official text for Louisiana, La. R.S. 47:303(E)(1)-(2); La. R.S. 47:301(17), external site

R.S. 32:299 is written for "off-road vehicles, including but not limited to three-wheelers, four-wheelers, or other all-terrain vehicles which are not specifically designated for road use". Such vehicles may travel on the shoulders of public roads and highways, except interstate highways, solely for farm-related activities within a five-mile radius of a farmer's farm, and only if the operator has a valid Class "E" driver's license and carries the registration of a motor vehicle registered as engaged in the business of actual farming or a sworn affidavit of actual farming; an agricultural consultant may also do so for those purposes. Shoulder travel is limited to each day from thirty minutes after sunrise to thirty minutes before sunset, with incidental crossing of public roads or highways. University or college employees, law enforcement officers and certified emergency technician-paramedics, in the course and scope of their employment, may operate them on streets within state-owned colleges and universities. Operators must show, on demand, proof of valid liability insurance. The section does not apply to roads and highways in Orleans Parish.

La. R.S. 32:299(A), (C), (D), checked 2026-10-01. Official text for Louisiana, La. R.S. 32:299(A), (C), (D), external site

An electric-assisted bicycle is a bicycle with a saddle or seat for each rider, two tandem wheels either of which is sixteen inches or more in diameter or three wheels any one of which is twenty inches or more in diameter, fully operable pedals and an electric motor of less than seven hundred fifty watts that meets Class one, two or three. Class one and Class three assist only when the rider is pedaling and cease at twenty and twenty-eight miles per hour respectively; a Class two motor may be used exclusively to propel the bicycle and is not capable of providing assistance when the bicycle reaches twenty miles per hour.

La. R.S. 32:1(25), checked 2026-10-01. Official text for Louisiana, La. R.S. 32:1(25), external site