GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2017
H 1
HOUSE BILL 515
Short Title: Adaptive Equipment Tax Benefit. |
(Public) |
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Sponsors: |
Representatives Brody, Szoka, White, and G. Graham (Primary Sponsors). For a complete list of sponsors, refer to the North Carolina General Assembly web site. |
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Referred to: |
Finance |
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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 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.