ADAPTIVE EQUIPMENT TAX BENEFIT.

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View NCGA Bill Details2017-2018 Session
House Bill 515 (Public) Filed Tuesday, March 28, 2017
AN ACT TO PROVIDE A SALES AND USE TAX EXEMPTION FOR ADAPTIVE VEHICULAR EQUIPMENT FOR DISABLED PERSONS.
Intro. by Brody, Szoka, White, G. Graham.

Status: Ref To Com On Rules and Operations of the Senate (Senate Action) (May 25 2017)
H 515

Bill Summaries:

  • Summary date: May 16 2017 - View Summary

    House committee substitute makes the following changes to the 1st edition.

    Amends GS 105-164.13(12). Modifies the proposed sales tax exemption for equipment to assist a disabled person into or out of a motor vehicle, or to operate the vehicle, to exclude mobility enhancing equipment from the exemption.


  • Summary date: Mar 28 2017 - View Summary

    Amends GS 105-164.13(12) to provide a sales and use tax exemption for sales that are (1) for equipment to assist disabled persons into or out of, or in operating, motor vehicles and (2) sold on a prescription, or to a disabled veteran who receives financial assistance under 38 USC Section 3901.

    Effective July 1, 2017.