All taxes collected pursuant to this section must be transmitted forthwith to the Treasurer of State and credited to the General Fund as undedicated revenue.__The Legislature shall appropriate to the department in each fiscal year an amount equal to the administrative costs incurred by the department in collecting revenue under this section.__Those administrative costs must be verified by the Department of Administrative and Financial Services.

For purposes of this section, "original registration" means any registration other than a renewal of registration by the same owner.

§13003.__Payment of sales or use tax prerequisite

to registration

1.__Registration of watercraft and ATV.__An application for registration may not be granted in respect to any watercraft or ATV whose sale or use may be subject to tax under Title 36, chapters 211 to 225, except in the case of a renewal of registration by the same owner, unless and until one of the following conditions has been satisfied:

A.__The applicant has submitted a dealer's certificate in a form prescribed by the State Tax Assessor, showing either that the sales tax due in respect to the watercraft or ATV in question has been collected by the dealer or that the sale of the watercraft or ATV is exempt from or otherwise not subject to tax under Title 36, chapters 211 to 225;

B.__The applicant has properly executed and signed a use tax certificate in the form and manner prescribed by the State Tax Assessor and paid the amount of tax shown therein to be due; or

C.__The applicant has properly executed and signed a use tax certificate in the form and manner prescribed by the State Tax Assessor showing that the sale or use of the watercraft or ATV in question is exempt from or otherwise not subject to tax under Title 36, chapters 211 to 225.

2.__Registration of snowmobile.__Prior to registering a snowmobile, an agent of the commissioner shall collect sales or use tax due.__Sales or use tax is due unless: