This bill proposes an exemption from the state sales and use tax for the sales price of adaptive driving equipment and related installation services when these are provided for motor vehicles used primarily by individuals who are unable to drive or be transported without such equipment. The new legal language added to Section 423.3 of the Code 2025 specifies that this exemption applies to various types of adaptive driving equipment, including platform wheelchair lifts, power door openers, and digital driving systems, among others.

The bill also clarifies the definition of "adaptive driving equipment" and "motor vehicle" to ensure that the exemption is applied correctly. The intent of this legislation is to support individuals with disabilities by reducing the financial burden associated with acquiring necessary adaptive equipment for their vehicles.

Statutes affected:
Introduced: 423.3