Bill Text: NC H515 | 2017-2018 | Regular Session | Amended

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Bill Title: Adaptive Equipment Tax Benefit

Spectrum: Slight Partisan Bill (Democrat 8-3)

Status: (Engrossed - Dead) 2017-05-25 - Ref To Com On Rules and Operations of the Senate [H515 Detail]

Download: North_Carolina-2017-H515-Amended.html

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GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2017

H                                                                                                                                                    2

HOUSE BILL 515

Committee Substitute Favorable 5/16/17

 

Short Title:      Adaptive Equipment Tax Benefit.		(Public)
Sponsors:
Referred to:

March 29, 2017

A BILL TO BE ENTITLED

AN ACT to provide a sales and use tax exemption for adaptive vehicular equipment for disabled persons.

The General Assembly of North Carolina enacts:

SECTION 1.  G.S. 105‑164.13(12) reads as rewritten:

"(12)    Sales of any of the following items:

a.         Prosthetic devices for human use.

b.         Mobility enhancing equipment sold on a prescription.

c.         Durable medical equipment sold on prescription.

d.         Durable medical supplies sold on prescription.

e.         Equipment, other than mobility enhancing equipment, to assist a disabled person into or out of a motor vehicle or to enable a disabled person to operate a motor vehicle and that is sold on a prescription or to a disabled veteran who receives financial assistance, directly or indirectly, under 38 U.S.C. § 3902."

SECTION 2.  This act becomes effective July 1, 2017, and applies to sales made on or after that date.