Bill > S09537

This bill exempts the sale of motor vehicles that will be modified for operation by, or for the transportation of, a person with a disability from state sales and compensating use taxes. To receive the exemption, the purchaser must provide a certificate attesting to the purchaser's or an immediate family member's disability that requires a vehicle modification. The bill defines a "motor vehicle modified for operation by a person with a disability" as one that is owned by the person with a disability or their immediate family member, is inspected, registered, and insured as required, and includes specific adaptive equipment and modifications. The bill also defines a "person with a disability" and "primarily driven by, or primarily used for the transportation of, a person with a disability" for the purposes of this exemption.