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)]
HB 188 Original 2025 Regular Session Owen
Abstract: Extends the state sales tax exemption for adaptive driving equipment and motor vehicle
modifications to sales and use taxes; levied by local taxing authorities.
Present law exempts from state sales and use tax purchases of adaptive driving equipment and motor
vehicle modifications prescribed for personal use by a physician, a licensed chiropractor, or a driver
rehabilitation specialist licensed by the state.
Proposed law retains present law and extends its applicability to the sales and use tax imposed by
all taxing authorities, thereby establishing both a state and local sales and use tax exemption for the
adaptive driving equipment and motor vehicle modifications.
(Adds R.S. 47:305.2(B)(13); Repeals R.S. 47:305.2(A)(4))