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Rs 47:305.69 Exemption; Motor Vehicles For Use By Persons With Orthopedic Disabilities

§305.69. Exemption; motor vehicles for use by persons with orthopedic disabilities

A. Effective from January 1, 2010, through June 30, 2013, the sales and use tax

imposed by the state of Louisiana and its political subdivisions whose boundaries are

coterminous with the state shall not apply to the purchase of a motor vehicle by an individual

that has been or will be modified for operation by, or for the transportation of, a person who

is permanently orthopedically disabled at the time of purchase, and which is primarily driven

by or used for the transportation of such person. The modifications shall be made in

accordance with a prescription issued for the person by a physician, a licensed chiropractor,

or a driver rehabilitation specialist licensed by the state. For purposes of this Section, the

term "motor vehicle" shall not include vehicles purchased for resale or lease, or vehicles used

for non-personal, business, or commercial purposes, including ambulances, or travel trailers

or other vehicles not designed to transport people.

B.(1) As used in this Section, "orthopedically disabled" means a person who has

permanent, limited movement of body extremities and loss of physical functions. The

physical impairment shall be such that the person is either unable to operate or be transported

in a reasonable manner in a motor vehicle that has not been specially modified.

(2) Modifications of a vehicle for the purpose of transporting a person with an

orthopedic disability shall include installation of such items as a wheelchair lift, hoist,

attached ramp, wheelchair hold-down clamps, or special seat restraints other than

conventional seat belts to allow for the transportation of a person with an orthopedic

disability in a reasonable manner.

(3) Modifications of a vehicle for operation by a person with an orthopedic disability

shall include altering such items as the conventional brake, acceleration, or steering systems

to facilitate the operation of the vehicle by a person with an orthopedic disability, and the

installation of such items as a wheelchair lift, hoist, or attached ramp to allow a person with

an orthopedic disability to enter the motor vehicle.

C. The exemption authorized by this Section shall entitle the purchaser to a rebate

of the state sales and use tax paid on the vehicle which may be claimed only after the vehicle

modifications have been completed. To claim the exemption, the purchaser shall request a

rebate in the form and manner prescribed by rule promulgated by the secretary of the

Department of Revenue in accordance with the Administrative Procedure Act. A purchaser

who requests a rebate shall provide to the secretary the prescription requiring the vehicle

modifications for which a rebate is requested, and a letter from the physician, chiropractor,

or driver rehabilitation specialist describing the orthopedic disability which requires such

modifications, and at the discretion of the secretary, provide documentation evidencing the

purchase and modification of the vehicle. In order to ensure the rebate provided for in this

Section is not misused, the secretary, in his regulations adopted in conjunction with the

Louisiana Department of Health, shall provide for a method for the review by appropriate

personnel of the department of the prescriptions, letters, and other documentation that the

secretary deems necessary which are submitted with the requests for rebate. The Louisiana

Department of Health is hereby directed to review such documents as provided for in such

regulations. The secretary shall pay a rebate to a purchaser who submits a rebate request

which complies with the provisions of law and rule, which payment shall be made from

general collections.

Acts 2011, No. 379, §1, eff. Oct. 1, 2011, applicable to purchases made on and after

Jan. 1, 2010; Acts 2014, No. 811, §25, eff. June 23, 2014.

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Local Government
Louisiana
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John Bel Edwards
John Bel Edwards
January 11, 2016 -
Democratic
1-225-342-4404
900 North 3rd Street, Baton Rouge, LA, 70802

Keywords
vehicle
orthopedic
purchase
rebate
modifications
disability
purchaser
request
special
secretary