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 state-licensed 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 may have covered different items or circumstances. The overall intent of the legislation is to streamline the tax exemptions related to adaptive driving needs, ensuring that individuals with disabilities can access necessary equipment without the burden of sales and use taxes imposed by local taxing authorities.

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)