Amends TCA Title 55, Chapter 4.

Present law levies a registration tax on commercial freight motor vehicles that are operated in this state. The weight of the vehicle, load included, determines the vehicle's classification and the amount of registration tax due. Under present law, a commercial freight vehicle that weighs 44,001 pounds to 56,000 pounds is in Class 8 and the registration tax is $942. This bill reduces the maximum weight for class 8 to 55,000 pounds, which will recategorize commercial freight motor vehicles weighing 55,001 - 56,000 pounds in Class 9 for which the registration tax is $1,019. Present law authorizes the department of revenue to design, issue, and renew, or to authorize a designee to issue and renew off-highway vehicle (OHV) temporary permits in lieu of plates for OHV registered by nonresidents. This bill removes authorization for the department to issue and renew OHV temporary permits for nonresidents, so that nonresidents will only be able to obtain the temporary permits from the department's designees. This bill makes technical clarifications to reflect the title of the vehicle services director for the department of revenue. This bill authorizes issuance of decals instead of new plates upon expiration of special purpose plates for manufacturers, dealers, transporters, and nonprofit organizations.