ENROLLED
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ACT No. 379
Regular Session, 2011
HOUSE BILL NO. 508
BY REPRESENTATIVE LANDRY AND SENATOR MILLS
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; to provide for4
requirements and limitations; to authorize the payment of rebates; to authorize5
rulemaking; to provide for applicability and an effective date; and to provide for6
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. Effective from January 1, 2010, through June 30, 2013, the sales and use11
tax imposed by the state of Louisiana and its political subdivisions whose boundaries12
are coterminous with the state shall not apply to the purchase of a motor vehicle by13
an individual that has been or will be modified for operation by, or for the14
transportation of, a person who is permanently orthopedically disabled at the time15
of purchase, and which is primarily driven by or used for the transportation of such16
person. The modifications shall be made in accordance with a prescription issued17
for the person by a physician, a licensed chiropractor, or a driver rehabilitation18
specialist licensed by the state. For purposes of this Section, the term "motor19
vehicle" shall not include vehicles purchased for resale or lease, or vehicles used for20
non-personal, business, or commercial purposes, including ambulances, or travel21
trailers or other vehicles not designed to transport people.22
B.(1) As used in this Section, "orthopedically disabled" means a person who23
has permanent, limited movement of body extremities and loss of physical functions.24 ENROLLEDHB NO. 508
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The physical impairment shall be such that the person is either unable to operate or1
be transported in a reasonable manner in a motor vehicle that has not been specially2
modified.3
(2) Modifications of a vehicle for the purpose of transporting an4
orthopedically disabled person shall include installation of such items as a5
wheelchair lift, hoist, attached ramp, wheelchair hold-down clamps, or special seat6
restraints other than conventional seat belts to allow for the transportation of an7
orthopedically disabled person in a reasonable manner.8
(3) Modifications of a vehicle for operation by an orthopedically disabled9
person shall include altering such items as the conventional brake, acceleration, or10
steering systems to facilitate the operation of the vehicle by an orthopedically11
disabled person, and the installation of such items as a wheelchair lift, hoist, or12
attached ramp to allow an orthopedically disabled person to enter the motor vehicle.13
C. The exemption authorized by this Section shall entitle the purchaser to a14
rebate of the state sales and use tax paid on the vehicle which may be claimed only15
after the vehicle modifications have been completed. To claim the exemption, the16
purchaser shall request a rebate in the form and manner prescribed by rule17
promulgated by the secretary of the Department of Revenue in accordance with the18
Administrative Procedure Act. A purchaser who requests a rebate shall provide to19
the secretary the prescription requiring the vehicle modifications for which a rebate20
is requested, and a letter from the physician, chiropractor, or driver rehabilitation21
specialist describing the orthopedic disability which requires such modifications, and22
at the discretion of the secretary, provide documentation evidencing the purchase and23
modification of the vehicle. In order to ensure the rebate provided for in this Section24
is not misused, the secretary, in her regulations adopted in conjunction with the25
Department of Health and Hospitals, shall provide for a method for the review by26
appropriate personnel of the department of the prescriptions, letters, and other27
documentation that the secretary deems necessary which are submitted with the28
requests for rebate. The Department of Health and Hospitals is hereby directed to29
review such documents as provided for in such regulations. The secretary shall pay30 ENROLLEDHB NO. 508
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a rebate to a purchaser who submits a rebate request which complies with the1
provisions of law and rule, which payment shall be made from general collections.2
Section 2. This Act shall become effective October 1, 2011, and shall apply to3
purchases made on and after January 1, 2010.4
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: