This bill, introduced by Representative Owen, enacts a new provision in Louisiana's sales and use tax law while repealing an existing one. Specifically, it adds R.S. 47:305.2(B)(13), which exempts adaptive driving equipment and motor vehicle modifications from sales and use taxes when prescribed for personal use by a physician, licensed chiropractor, or a driver rehabilitation specialist. This exemption aims to support individuals who require such modifications for mobility and independence.

In addition to the new exemption, the bill repeals R.S. 47:305.2(A)(4) in its entirety, which may have previously outlined different criteria or exemptions related to sales and use taxes. The overall intent of the legislation is to enhance accessibility for individuals needing specialized driving equipment and modifications, thereby promoting inclusivity within the community.

Statutes affected:
HB188 Original: 47:2(A)(4)
HB188 Engrossed: 47:2(A)(4)
HB188 Enrolled: 47:2(A)(4)
HB188 Act : 47:2(A)(4)