HB2500 HR&T ABST 1-16-08
HOUSE COMMITTEE ON ROADS AND TRANSPORTATION
COUNSEL: John Reed

ABSTRACT
HOUSE BILL 2500

BY: Delegates Marshall, Hatfield, Tucker, Miley, M. Poling and Moore

SHORT TITLE: Exempting from the sales and use tax special equipment installed in a motor vehicle for the use of a person with physical disabilities.

DATE INTRODUCED: January 24, 2007

CODE REFERENCE: §11-15-9i (New), §17A-3-4a (New)

PROPOSED LAW : The purpose of this bill is to provide an exemption from the sales and use tax for special equipment installed in a motor vehicle for the use of a person with physical disabilities and to exclude the value of the equipment when determining the value of the vehicle for imposition of the tax on the privilege of effecting the certification of the title of the vehicle.

TITLE: OK

PROPOSED COMMITTEE AMENDMENT: A strike and insert amendment is recommended. The amendment makes several changes to the two new sections of the bill, including the following:

Exempts the cost of installation of the equipment from the sales tax;

Clarifies in both sections that the equipment must be equipment designed to enable the disabled person to use, enter and exit or operate the motor vehicle;

Defines a person with a physical disability as a person with a mobility impairment eligible for a disabled person's special license plate or windshield placard;

Clarifies in §17A-3-4a that the exemption is for equipment installed after the manufacture of the motor vehicle; and

Makes technical changes.

FISCAL NOTE: Yes

SECOND REFERENCE: Finance

EFFECTIVE DATE: Regular

NOTE: This bill passed the Committee on House Roads and Transportation in the 2007 Regular Session and was second referenced to House Finance Committee.