Louisiana Senate Bill SB45

Louisiana 2019 Regular Session

• Introduced: 3/22/19
• Refer: 3/22/19
• Refer: 4/8/19
• Report Pass: 4/29/19

Caption

Provides for a state sales tax exemption for certain purchases of motor vehicles for the use or transportation of persons with permanent orthopedic disabilities. (10/1/19) (EG -$60,000 GF RV See Note)

Impact

If passed, SB 45 would significantly alter the financial landscape for individuals with orthopedic disabilities, making it easier and more affordable for them to acquire suitable vehicles. The bill adds an important exemption that supplements existing sales and use tax regulations, which otherwise would not include purchases of modified vehicles. By simplifying the exemption process and allowing local jurisdictions to adapt the exemptions to their specific needs, the bill supports a more inclusive approach towards transportation access.

Summary

Senate Bill 45 aims to provide a sales and use tax exemption for the purchase of motor vehicles intended for use by individuals with permanent orthopedic disabilities. The bill allows for the exemption from both state and local sales taxes, enabling political subdivisions to also offer partial or full exemptions as deemed necessary. This legislation is specifically designed to assist those who require modifications to their vehicles in order to operate them safely and effectively, addressing the unique challenges faced by persons with disabilities in accessing transportation.

Sentiment

The sentiment surrounding SB 45 appears to be favorable among advocacy groups and legislators who prioritize disability rights and accessibility. Supporters argue that this bill is a crucial step toward ensuring equitable access to transportation for disabled individuals, ultimately improving their quality of life. However, there are some concerns regarding the long-term fiscal implications this exemption may have on state and local tax revenues, as well as the potential for misuse of the exemption by ineligible individuals.

Contention

One notable point of contention is the provision requiring purchasers to remit any due taxes if found ineligible for the exemption during audits. Critics argue that this could create financial burdens for individuals who may not fully understand the exemption eligibility process. Furthermore, while proponents emphasize the need for such exemptions, they also acknowledge the leniency needed in defining permanent orthopedic disabilities to avoid complications or exclusions that could hinder access for those in genuine need.