House Amendment 2081


PAG LIN




     1  1    Amend Senate File 590, as passed by the Senate, as
     1  2 follows:
     1  3 #1.  Page 1, by inserting after line 8 the
     1  4 following:
     1  5    <Sec.    .  Section 423.3, Code 2007, is amended by
     1  6 adding the following new subsection:
     1  7    NEW SUBSECTION.  92.  a.  The sales price from the
     1  8 sale of any of the following:
     1  9    (1)  Medical equipment and supplies, home
     1 10 respiratory equipment and accessories, hospital beds
     1 11 and accessories, ambulatory aids, manual and powered
     1 12 wheelchairs, stairway lifts, braille writers,
     1 13 electronic braille equipment, scooters, reading
     1 14 machines, electronic print enlargers and magnifiers,
     1 15 and electronic alternative and augmentative
     1 16 communication devices to or on behalf of individuals
     1 17 with disabilities to enable the disabled person to
     1 18 function more independently.
     1 19    (2)  Items used solely to modify a motor vehicle to
     1 20 permit its use by an individual with a disability in
     1 21 order to enable the disabled person to function more
     1 22 independently.
     1 23    b.  For purposes of this subsection, "disability"
     1 24 means, with respect to an individual, a physical or
     1 25 mental impairment that substantially limits one or
     1 26 more of the major life activities of the individual, a
     1 27 record of physical or mental impairment that
     1 28 substantially limits one or more of the major life
     1 29 activities of the individual, or being regarded as an
     1 30 individual with a physical or mental impairment that
     1 31 substantially limits one or more of the major life
     1 32 activities of the individual.>
     1 33 #2.  Title page, line 1, by inserting after the
     1 34 words <relating to> the following:  <a sales tax
     1 35 exemption for certain medical assistive devices used
     1 36 by persons with mental or physical impairments and
     1 37 to>.
     1 38
     1 39
     1 40                               
     1 41 ALONS of Sioux
     1 42 SF 590.504 82
     1 43 mg/je/10050
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