House Bill No. by Representative Owen aims to authorize a local sales tax exemption for certain adaptive driving equipment and vehicle modifications. The bill enacts R.S. 47:305.2(B)(13), which specifies that adaptive driving equipment and motor vehicle modifications prescribed for personal use by a physician, licensed chiropractor, or driver rehabilitation specialist will be exempt from sales and use taxes imposed by any taxing authority. This extension of the exemption aligns local tax regulations with existing state tax exemptions for these items.

Additionally, the bill repeals R.S. 47:305.2(A)(4) in its entirety, which may have previously outlined different provisions regarding sales and use tax exemptions. By consolidating the exemption under the new section, the bill simplifies the legal framework surrounding these tax exemptions, ensuring that both state and local sales and use taxes do not apply to the specified adaptive driving equipment and modifications.

Statutes affected:
HB188 Original: 47:2(A)(4)