Bill > S04243

This bill amends the tax law to exempt the sale of motor vehicles that have been or will be modified for operation by, or for the transportation of, a person with a disability from state sales and compensating use taxes. To qualify for the exemption, the purchaser must provide a certificate attesting to the purchaser's or an immediate family member's disability that requires the vehicle modifications. The bill defines a "motor vehicle modified for operation by a person with a disability" and specifies the types of modifications and equipment that are included, as well as the requirements for the vehicle's ownership, inspection, registration, and insurance. The bill also defines a "person with a disability" and the criteria for a vehicle being "primarily driven by, or primarily used for the transportation of, a person with a disability."