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LA HB188
Bill
Status
Passed
6/8/2025
Primary Sponsor
Charles Owen
Click for details
AI Summary
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Exempts adaptive driving equipment and motor vehicle modifications from all state and local sales and use taxes when prescribed for personal use by a physician, licensed chiropractor, or state-licensed driver rehabilitation specialist
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Adds this exemption to R.S. 47:305.2(B), which covers items exempt from taxes imposed by any taxing authority in Louisiana
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Repeals R.S. 47:305.2(A)(4) in its entirety
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Estimated to reduce local tax revenues by approximately $83,000 annually
Legislative Description
Authorizes a local sales tax exemption for certain adaptive driving equipment and vehicle modifications (EN -$83,000 LF RV See Note)
TAX/SALES-USE, LOCAL-EXEM
Last Action
Effective date: 08/01/2025.
6/8/2025
Committee Referrals
Revenue & Fiscal Affairs5/20/2025
Ways and Means3/31/2025
Full Bill Text
No bill text available