Sec. 1. 36 MRSA §1760, sub-§86 is enacted to read:

86.__Sales of certain adaptive equipment.__Sales to a disabled person or a disabled person's family member of adaptive equipment for installation in or on a motor vehicle to make that vehicle operable or accessible by a disabled person.

SUMMARY

Under current law, adaptive equipment installed on a motor vehicle owned by a disabled person to make the vehicle operable or accessible by a disabled person is exempt from the excise tax. This bill exempts from sales tax the sales of adaptive equipment to a disabled person or a disabled person's family member for installation in or on a motor vehicle to make the vehicle accessible by a disabled person.