HB2500 H R&T AM 1-16
The Committee on Roads and Transportation moves to amend the
bill on page 1, after the enacting section, line 24, by striking
the remainder of the bill and inserting in lieu thereof the
following:
"CHAPTER 11. TAXATION.
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-9i. Exemption for equipment for making motor vehicles
capable of being used by a person with physical
disabilities.
Sales, including the cost of installation, of special
equipment installed in a motor vehicle for the use of a person with
a physical disability that is designed or intended to enable a
person with a physical disability to use, enter and exit or operate
the motor vehicle, including the repair of, or replacement parts
for, the equipment, regardless of whether the repair or replacement
parts are purchased separately or in conjunction with the
equipment, and regardless of whether the parts continue the
original function or enhance the functionality of the equipment,
are exempt from the tax imposed by this article. As used in this
section, a "person with a physical disability" means a person with
a mobility impairment as defined in subsection (b), section six,
article thirteen, chapter seventeen-c of this code.
CHAPTER 17. ROADS AND HIGHWAYS.
ARTICLE 3. ORIGINAL AND RENEWAL OF REGISTRATION; ISSUANCE OF
CERTIFICATES OF TITLE.
§17A-3-4a. Exclusion from tax for equipment installed in a motor
vehicle for the use of a person with physical
disabilities.
In determining the amount of tax to be imposed under section
four of this article, the Division of Motor Vehicles shall exclude
the value of special equipment installed in a motor vehicle after
the motor vehicle is manufactured, for the use of a person with a
physical disability to enable the person to use, enter and exit or
operate the motor vehicle. As used in this section, a "person with
a physical disability" means a person with a mobility impairment as
defined in subsection (b), section six, article thirteen, chapter
seventeen-c of this code."
Adopted
Rejected