SB248 Summary

• Adds a new sales and use tax exemption for 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 bills of sale, invoices, or similar transaction records to qualify for the exemption.

• Applies only to initial retail sales and only when the equipment is permanently affixed to the vehicle.

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