HLS 11RS-665 ORIGINAL
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2011
HOUSE BILL NO. 508
BY REPRESENTATIVE LANDRY
TAX/SALES-USE, STATE: Authorizes a state sales and use tax exemption for the
purchase and installation of certain adaptive devices for persons with orthopedic
disabilities
AN ACT1
To enact R.S. 47:305.66, relative to state sales and use tax; to authorize an exemption for the2
purchase and installation of certain adaptive devices in motor vehicles for the benefit3
of persons with orthopedic disabilities; to provide for certain limitations and4
requirements; and to provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 47:305.66 is hereby enacted to read as follows: 7
ยง305.66. Exemption; installation of adaptive devices in motor vehicles for persons8
with orthopedic disabilities9
The sales and use tax imposed by the state of Louisiana and its political10
subdivisions whose boundaries are coterminous with the state shall not apply to11
equipment, materials, and services related to the purchase and installation of adaptive12
devices in a motor vehicle for a person with an orthopedic disability. This13
exemption does not extend to travel trailers or other vehicles which are not designed14
to transport people. For purposes of this Section, "equipment" shall include but not15
be limited to hand controls, left side accelerator pedals, raised ceilings, and16
wheelchair ramps and lifts.17 HLS 11RS-665 ORIGINAL
HB NO. 508
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Landry HB No. 508
Abstract: Exempts from state sales and use tax equipment, materials, and services related
to the purchase and installation of certain adaptive devices in a motor vehicle for the
benefit of persons with orthopedic disabilities.
Proposed law exempts from state sales and use tax equipment, materials, and services related
to the purchase and installation of adaptive devices in a motor vehicle for a person with an
orthopedic disability. The exemption does not apply to travel trailers or other vehicles which
are not designed to transport people. For purposes of proposed law, "equipment" shall
include but not be limited to hand controls, left side accelerator pedals, raised ceilings, and
wheelchair ramps and lifts.
(Adds R.S. 47:305.66)