Exempting from the state sales and use tax the sales price of adaptive driving equipment sold or adaptive driving equipment services furnished for installation in a motor vehicle primarily used by a veteran

This bill exempts from the state sales and use tax the sales price of adaptive driving equipment sold or adaptive driving equipment services furnished for installation in a motor vehicle primarily used by a veteran. The bill defines “adaptive driving equipment” to mean platform wheelchair lifts, under-vehicle lifts, power door openers, lowered floors, raised roofs, raised doors, hand controls, left foot gas pedals, reduced-effort and zero-effort steering and braking, and digital driving systems. 1. Under the bill, adaptive driving equipment sold or adaptive driving equipment installation services furnished are exempt from the sales and use tax if such equipment is sold and services furnished are sold or furnished for the installation in a motor vehicle used primarily by a veteran unable to drive or be transported without such equipment installed in the motor vehicle.