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 a new exemption under R.S. 47:305.2(B)(13) for adaptive driving equipment and motor vehicle modifications that are prescribed for personal use by a physician, licensed chiropractor, or a driver rehabilitation specialist. This change aims to provide financial relief for individuals who require such modifications for mobility and independence.

In addition to the new exemption, the bill repeals the previous exemption listed under R.S. 47:305.2(A)(4), which is no longer deemed necessary. The overall intent of the legislation is to streamline the tax code regarding sales and use taxes while ensuring that individuals with specific medical needs can access necessary adaptive equipment without the burden of additional taxes.

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)