HB390 Summary

• Exempts sales and use tax on initial retail sales of adaptive equipment permanently affixed to motor vehicles.

• Defines adaptive equipment as equipment not generally used by persons with normal mobility, appropriate for motor vehicle use, and not normally provided by manufacturers.

• Requires adaptive equipment to be separately stated to the customer on a bill of sale, invoice, or similar transaction documentation to qualify for the exemption.

• Becomes effective on the first day of the third month following passage and approval by the Governor.