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An Act To Exempt from Sales Tax the Sales of Adaptive Equipment To Make a Vehicle Handicapped Accessible
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  36 MRSA §1760, sub-§95  is enacted to read:
 
95.  Sales of certain adaptive equipment.     Sales to a person with a disability or a person at the request of a person with a disability of adaptive equipment for installation in or on a motor vehicle to make that vehicle operable or accessible by a person with a disability who is issued a disability plate or placard by the Secretary of State pursuant to Title 29-A, section 521.
Sec. 2. Effective date. This Act takes effect July 1, 2014.
 
Effective 90 days following adjournment of the 126th Legislature, First Regular Session, unless otherwise indicated.