HLS 25RS-287 ORIGINAL
2025 Regular Session
HOUSE BILL NO. 188
BY REPRESENTATIVE OWEN
TAX/SALES-USE, LOCAL-EXEM: Authorizes a local sales tax exemption for certain
adaptive driving equipment and vehicle modifications
1 AN ACT
2To enact R.S. 47:305.2(B)(13) and to repeal R.S. 47:305.2(A)(4), relative to sales and use
3 taxes; to provide for exemptions from sales and use taxes imposed by certain taxing
4 authorities; to authorize a local sales and use tax exemption for certain adaptive
5 driving equipment and motor vehicle modifications; and to provide for related
6 matters.
7Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 47:305.2(B)(13) is hereby enacted to read as follows:
9 ยง305.2. Exemption; medical
10 * * *
11 B. The following items shall be exempt from the sales and use tax imposed
12 by any taxing authority:
13 * * *
14 (13) Adaptive driving equipment and motor vehicle modifications prescribed
15 for personal use by a physician, a licensed chiropractor, or a driver rehabilitation
16 specialist licensed by the state.
17 * * *
18 Section 2. R.S. 47:305.2(A)(4) is hereby repealed in its entirety.
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 25RS-287 ORIGINAL
HB NO. 188
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))
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.