GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2017

H                                                                                                                                                   D

HOUSE BILL DRH40293-MC-74A   (02/16)

Short Title:      Adaptive Equipment Tax Benefit.		(Public)
Sponsors:	Representatives Brody, Szoka, and White (Primary Sponsors).
Referred to:

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 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. § 3901."

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