NC H515

Provides a sales and use tax exemption for adaptive vehicular equipment designed to assist disabled persons in entering or exiting motor vehicles or operating motor vehicles.

Equipment must be sold on a prescription or to a disabled veteran receiving financial assistance under 38 U.S.C. § 3902 to qualify for the exemption.

Exemption excludes mobility enhancing equipment, which is already covered under existing tax law.

Effective July 1, 2017, and applies to all sales made on or after that date.