Automotive adaptive equipment

From the 2024 DOR Tax Exemption Study

82.08.875; 82.12.875 - Automotive adaptive equipment Description Eligible purchasers of prescribed add-on automotive adaptive equipment, including charges incurred for labor and services rendered in respect to the installation and repairing of such equipment are exempt from sales and use taxes. Eligible purchaser means a veteran, or member of the armed forces serving on active duty, who is disabled, regardless of whether the disability is service connected as defined by federal statute 38 U.S.C. Sec. 101, as amended, as of January 1, 2018. The exemption only applies if the eligible purchaser receives a reimbursement in whole or part for the purchase by the U.S. Department of Veterans Affairs or another federal agency. The federal agency pays the reimbursement directly to the seller. This exemption expires July 1, 2028. Purpose To decrease the costs of prescribed add-on automotive adaptive equipment to veterans. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.230 $0.230 $0.230 $0.230 Local Taxes $0.100 $0.100 $0.100 $0.100 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY