HF 485 (LSB 2038YH (3) 91)

HOUSE FILE 485

BY  TUREK

A BILL FOR

An Act exempting from the state sales and use tax the sales price of adaptive driving equipment sold or adaptive driving equipment services furnished for installation in a motor vehicle.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 423.3, Code 2025, is amended by adding the following new subsection:
   NEW SUBSECTION.  111.  a.  The sales price of adaptive driving equipment sold or of adaptive driving equipment installation services furnished, if such equipment and services are sold or furnished for installation in a motor vehicle used primarily by a person unable to drive or be transported without such equipment installed in the motor vehicle.
   b.  As used in this subsection:
   (1)  “Adaptive driving equipment” means platform wheelchair lifts, under-vehicle lifts, power door openers, lowered floors, raised roofs, raised doors, hand controls, left foot gas pedals, reduced-effort and zero-effort steering and braking, and digital driving systems.
   (2)  “Motor vehicle” means the same a defined in section 321.1.
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
   This bill exempts from the state sales and use tax the sales price of adaptive driving equipment sold or adaptive driving equipment services furnished for installation in a motor vehicle.
   The bill defines “adaptive driving equipment” to mean platform wheelchair lifts, under-vehicle lifts, power door openers, lowered floors, raised roofs, raised doors, hand controls, left foot gas pedals, reduced-effort and zero-effort steering and braking, and digital driving systems.
   Under the bill, adaptive driving equipment sold or adaptive driving equipment installation services furnished are exempt from the sales and use tax if such equipment is sold and services furnished are sold or furnished for the installation in a motor vehicle used primarily by a person unable to drive or be transported without such equipment installed in the motor vehicle.