Bill > A06942

This bill amends the tax law to exempt 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. The bill defines a "motor vehicle modified for operation by a person with a disability" and the requirements for the purchaser to receive the tax exemption. The bill also defines a "person with a disability" and what it means for a motor vehicle to be "primarily driven by, or primarily used for the transportation of, a person with a disability." The bill will take effect 90 days after it becomes law, with any necessary rules and regulations authorized to be made and completed by the effective date.