Public Chapter 111

HOUSE BILL NO. 924

By Representatives Fraley, Givens, Westmoreland, Rinks, McKee

Substituted for: Senate Bill No. 369

By Senators Cooper, Womack, McNally

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to the sales tax applicable to the sales of automotive or conveyance adaptive equipment.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:

SECTION 1. Tennessee Code Annotated, Title 67, Chapter 6, Part 3, is amended by adding a new section thereto, as follows:

Section ___. There is exempt from the provisions of this chapter any sales and use tax upon adaptive equipment for motor vehicles that is necessary to insure that the eligible person will be able to operate an automobile or other conveyance in a manner consistent with such person's own safety and the safety of others. The provisions of this section shall apply only to adaptive equipment for motor vehicles sold, given or donated to a disabled veteran who has been honorably discharged from any of the armed services of the United States and who has a service-connected disability equivalent to the disabilities as prescribed in 38 U.S.C. 252a et seq.

SECTION 2. This act shall take effect July 1, 1997, the public welfare requiring it.