ID H0086

Creates a sales tax exemption for labor or service charges by motor vehicle dealers when adding accessories to new factory-delivered vehicles sold in conjunction with the vehicle.

Defines "accessories" as objects, features, or devices not standard from the manufacturer that customers order to enhance performance, effectiveness, or beauty, including examples such as truck bed coating, paint sealant, rustproofing, stereo systems, anti-theft devices, window tinting, and splash guards.

Excludes service or maintenance contracts from the definition of accessories.

Applies to motor vehicles including passenger cars, motorcycles, mopeds, motorized wheelchairs, electric personal assistive mobility devices, neighborhood electric vehicles, all-terrain vehicles, and vessels.

Excludes aircraft, buses, motor homes, recreational vehicles, farm tractors, trailers, commercial vehicles or trucks exceeding 8,000 pounds, and authorized emergency vehicles from the exemption.