HLS 11RS-665 ENGROSSED
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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 from2
state sales and use tax for the purchase of certain motor vehicles which have been or3
will be modified for use by a person with an orthopedic disability from state sales4
and use tax; to provide for requirements; to authorize the payment of rebates; to5
authorize rulemaking; to provide for applicability and an effective date; and to6
provide for related matters.7
Be it enacted by the Legislature of Louisiana:8
Section 1. R.S. 47:305.66 is hereby enacted to read as follows: 9
ยง305.66. Exemption; motor vehicles for use by persons with orthopedic disabilities10
A. The sales and use tax imposed by the state of Louisiana and its political11
subdivisions whose boundaries are coterminous with the state shall not apply to the12
purchase of a motor vehicle that has been or will be modified for operation by, or for13
the transportation of, a person who is permanently orthopedically disabled at the time14
of purchase, and which is primarily driven by or used for the transportation of such15
person. The modifications shall be made in accordance with a prescription issued16
for the person by a physician, a licensed chiropractor, or a driver rehabilitation17
specialist licensed by the state. Travel trailers or other vehicles not designed to18
transport people are ineligible for the exemption.19 HLS 11RS-665 ENGROSSED
HB NO. 508
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B.(1) As used in this Section, "orthopedically disabled" means a person who1
has permanent, limited movement of body extremities and loss of physical functions.2
The physical impairment shall be such that the person is either unable to operate or3
be transported in a reasonable manner in a motor vehicle that has not been specially4
modified.5
(2) Modifications of a vehicle for the purpose of transporting an6
orthopedically disabled person shall include installation of such items as a7
wheelchair lift, hoist, attached ramp, wheelchair hold-down clamps, or special seat8
restraints other than conventional seat belts to allow for the transportation of an9
orthopedically disabled person in a reasonable manner.10
(3) Modifications of a vehicle for operation by an orthopedically disabled11
person shall include altering such items as the conventional brake, acceleration, or12
steering systems to facilitate the operation of the vehicle by an orthopedically13
disabled person, and the installation of such items as a wheelchair lift, hoist, or14
attached ramp to allow an orthopedically disabled person to enter the motor vehicle.15
C. The exemption authorized by this Section shall entitle the purchaser to a16
rebate of the state sales and use tax paid on the vehicle which may only be claimed17
after the vehicle modifications have been completed. To claim the exemption, the18
purchaser shall request a rebate in the form and manner prescribed by rule19
promulgated by the secretary of the Department of Revenue in accordance with the20
Administrative Procedure Act. A purchaser who requests a rebate shall, at the21
discretion of the secretary, provide documentation evidencing the person's disability,22
the prescription for modifications, the purchase of a vehicle, and the modification of23
the vehicle. The secretary shall pay a rebate to a purchaser who submits a rebate24
request which complies with the provisions of law and rule, which payment shall be25
made from general collections.26
Section 2. This Act shall become effective October 1, 2011 and shall apply to27
purchases made on and after January 1, 2010.28 HLS 11RS-665 ENGROSSED
HB NO. 508
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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 the purchase of motor vehicles for use by
persons with orthopedic disabilities.
Proposed law provides an exemption from state sales and use tax for the purchase of a motor
vehicle that has been or will be modified in accordance with a medical prescription for use
by a person who is permanently, orthopedically disabled at the time of purchase.
Proposed law excludes from the exemption travel trailers or other vehicles not designed to
transport people.
Proposed law defines "orthopedically disabled" as a person who has permanent, limited
movement of body extremities and loss of physical functions which prevent the person from
either operating or being transported, in a reasonable manner, in a motor vehicle that has not
been specially modified.
Proposed law provides a list of vehicle modifications relevant to the exemption, including
wheelchair lifts, hoists, attached ramps, wheelchair hold-down clamps, special seat
restraints, and the alteration of conventional brake, acceleration, or steering systems.
Proposed law provides that the exemption entitles the purchaser to a rebate of the state sales
and use tax paid on the vehicle which may only be claimed after the vehicle modifications
have been completed.
Proposed law provides that the claiming of a rebate shall be made pursuant to a procedure
established by rule of the Dept. of Revenue. Information which may be required from a
purchaser who requests a rebate includes documentation evidencing the person's disability,
the prescription for modifications, the purchase of a vehicle, and the modification of the
vehicle.
Proposed law authorizes the secretary of the Dept. of Revenue to pay rebates from general
collections.
Proposed law is applicable to purchases made on or after Jan. 1, 2010.
Effective October 1, 2011.
(Adds R.S. 47:305.66)
Summary of Amendments Adopted by House
Committee Amendments Proposed by House Committee on Ways and Means to the
original bill.
1. Changed the tax exemption from the state taxes on purchase of adaptive devices
and modifications made to a motor vehicle for use by a disabled person to the
state taxes on purchase of a motor vehicle which has been or will be modified for
use by a person who is orthopedically disabled. HLS 11RS-665 ENGROSSED
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2. Provided a definition of "orthopedically disabled", and added additional vehicle
modifications to the list of modifications which are relevant to the exemption.
3. Added a procedure for claiming the exemption through a request made to the
Dept. of Revenue for a rebate of state sales and use taxes paid on the purchase
of the vehicle.
4. Added authorization for the payment of rebates from general collections.
5. Added an effective date of Oct. 1, 2011, and applicability of proposed law to
purchases made on and after Jan. 1, 2010.