HF 2562 Summary

• Exempts specially equipped motor vehicles from sales tax when purchased by disabled veterans or their primary family caregivers.

• Exempts leases of specially equipped motor vehicles lasting more than 28 days from sales tax if they would qualify for the purchase exemption.

• Defines "disabled veteran" as a veteran with a service-connected disability adjudicated by the U.S. Veterans Administration or armed forces retirement board requiring vehicle modifications for driver or passenger accommodation.

• Defines "primary family caregiver" as a person approved by the U.S. Veterans Administration as the primary provider of personal care services under the Program of Comprehensive Assistance for Family Caregivers.

• Effective for sales and purchases made after June 30, 2015.