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.
Bill Summaries: H 515 ADAPTIVE EQUIPMENT TAX BENEFIT.
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Tracking:
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Bill H 515 (2017-2018)Summary date: May 16 2017 - View Summary
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Bill H 515 (2017-2018)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.