House Amendment 1615


PAG LIN




     1  1    Amend House File 883 as follows:
     1  2 #1.  Page 1, by inserting after line 8 the
     1  3 following:
     1  4    <Sec.    .  Section 423.3, Code 2007, is amended by
     1  5 adding the following new subsection:
     1  6    NEW SUBSECTION.  92.  a.  The sales price from the
     1  7 sale of any of the following:
     1  8    (1)  Medical equipment and supplies, home
     1  9 respiratory equipment and accessories, hospital beds
     1 10 and accessories, ambulatory aids, manual and powered
     1 11 wheelchairs, stairway lifts, braille writers,
     1 12 electronic braille equipment, scooters, reading
     1 13 machines, electronic print enlargers and magnifiers,
     1 14 and electronic alternative and augmentative
     1 15 communication devices to or on behalf of individuals
     1 16 with disabilities to enable the disabled person to
     1 17 function more independently.
     1 18    (2)  Items used solely to modify a motor vehicle to
     1 19 permit its use by an individual with a disability in
     1 20 order to enable the disabled person to function more
     1 21 independently.
     1 22    b.  For purposes of this subsection, "disability"
     1 23 means, with respect to an individual, a physical or
     1 24 mental impairment that substantially limits one or
     1 25 more of the major life activities of the individual, a
     1 26 record of physical or mental impairment that
     1 27 substantially limits one or more of the major life
     1 28 activities of the individual, or being regarded as an
     1 29 individual with a physical or mental impairment that
     1 30 substantially limits one or more of the major life
     1 31 activities of the individual.>
     1 32 #2.  Title page, line 1, by inserting after the
     1 33 words <relating to> the following:  <a sales tax
     1 34 exemption for certain medical assistive devices used
     1 35 by persons with mental or physical impairments and
     1 36 to>.
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     1 39                               
     1 40 ALONS of Sioux
     1 41 HF 883.703 82
     1 42 mg/gg/9078
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