This bill proposes several changes to the current law regarding sales and use tax exemptions. It includes the insertion of new legal language to exempt the sale of special adaptations and component parts for wheelchair accessible taxicabs and public motor vehicles. It also includes the insertion of new legal language to clarify the types of motor vehicles that are eligible for a trade-in value exemption, specifically private passenger automobiles, trucks with a gross weight of not more than 14,000 pounds, and motorcycles.

Additionally, the bill includes the deletion of legal language that currently exempts the sale of articles of clothing and footwear intended to be worn or carried on or about the human body. Instead, it proposes a new exemption that applies to the sales of articles of clothing and footwear up to $250 per item. This exemption does not include clothing accessories or equipment or special clothing or footwear primarily designed for athletic activity or protective use.

Statutes affected:
7128: 44-18-30