FL S1392

Adds a sales tax exemption for the sale or lease of accessible taxicabs in Florida.

Defines "accessible taxicab" as a chauffeur-driven taxi, limousine, sedan, van, or other passenger vehicle for up to eight passengers equipped with a lift, ramp, or other device designed to transport physically disabled persons, including wheelchair users.

Requires accessible taxicabs to comply with Americans with Disabilities Act accessibility requirements under 49 C.F.R. sections 38.23, 38.25, and 38.31 and all applicable federal motor vehicle safety standards.

If accessibility equipment is installed as an aftermarket conversion, only the value of the conversion is exempt from sales tax, not the entire vehicle.

Effective date is July 1, 2012.