HB 104 Exempts the cost of modifying a vehicle for a disabled person from sales tax on the purchase price of such vehicle

Current Bill Summary

- Prepared by Senate Research -


HCS/HB 104 - This act provides that the purchase price for calculating the sales tax of a motor vehicle shall not include the cost to modify such vehicle for use by an individual with a disability. The act states that the sales tax applies only to the sales price paid by the final purchaser and not to any off-invoice discounts or other pricing discounts.

JASON ZAMKUS


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