Exempts sales and use tax on adaptive driving equipment for persons unable to drive or be transported without it.

This bill exempts from the state sales and use tax the sales price of adaptive driving equipment sold or adaptive driving equipment services furnished for installation in a motor vehicle. The equipment includes platform wheelchair lifts, under-vehicle lifts, power door openers, lowered floors, raised roofs, raised doors, hand controls, left foot gas pedals, reduced-effort and zero-effort steering and braking, and digital driving systems. The exemption applies if the equipment is installed in a motor vehicle primarily used by a person unable to drive or be transported without such equipment.

Exempts sales and use tax on adaptive driving equipment for persons unable to drive or be transported without it.

This bill exempts from the state sales and use tax the sales price of adaptive driving equipment sold or adaptive driving equipment services furnished for installation in a motor vehicle. The equipment includes platform wheelchair lifts, under-vehicle lifts, power door openers, lowered floors, raised roofs, raised doors, hand controls, left foot gas pedals, reduced-effort and zero-effort steering and braking, and digital driving systems. The exemption applies if the equipment is installed in a motor vehicle primarily used by a person unable to drive or be transported without such equipment.