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Bill

S 5918

Relates to exempting the sale of motor vehicles which will be modified for operation by, or for the transportation of, a person with a disability from state sales and compensating use taxes

2025 Regular Session Introduced by Alexis Weik

Exempts state sales and use tax on the sale of motor vehicles that will be modified for use by a person with a disability.

REFERRED TO BUDGET AND REVENUE
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Bill Summary · S 5918

Summary of Bill S 5918

Overview

S 5918 would exempt from state sales tax and state compensating use tax the sale of motor vehicles that will be modified for operation by, or for the transportation of, a person with a disability. The bill was introduced on March 4, 2025 and has been referred to the Budget and Revenue committee.

Purpose and intent

  • To reduce the after-purchase cost of vehicles intended for disability-related accessibility by removing state-level sales and use tax on qualifying transactions.
  • Aims to support mobility and transportation options for people with disabilities by lowering the financial burden of acquiring a vehicle that will be modified for disability access or transport.

Key provisions (as described in available information)

  • Exemption from state sales tax and compensating use tax on the sale of motor vehicles that will be modified for operation by, or for the transportation of, a person with a disability.
  • The text available does not specify the exact definitions, eligibility criteria, modification types, caps, or administrative procedures. These details (e.g., what constitutes a qualifying modification, who administers the exemption, any required certifications or documentation) would be outlined in the enacted bill.
  • The exemption would apply at the point of sale, subject to the bill’s defined conditions and any regulatory rules adopted to implement the provision.

Affected parties

  • Individuals purchasing motor vehicles that will be modified for disability access or transportation.
  • Disability advocacy groups and communities benefiting from enhanced mobility.
  • Vehicle modification businesses and installers.
  • State revenue and tax administration agencies responsible for implementing the exemption.

Procedural and timeline aspects

  • Status: Referred to Budget and Revenue (as of introduction date).
  • Legislative action: 2025-03-04 — Referred to Budget and Revenue.
  • No further action dates are provided in the available information; if advanced, it would proceed through committee consideration, potential amendments, and floor votes.

Related legislation

  • S 9537 (prior-session)
  • S 4243 (prior-session)

Potential impact and considerations

  • Fiscal: The exemption would reduce state-to-state revenue collected from vehicle sales that meet the qualifying criteria. Exact revenue impact would depend on eligibility rules, definitions, and the volume of qualifying transactions.
  • Policy: Could encourage accessibility by lowering total costs for disability-modified vehicles; may necessitate clear definitions to prevent abuse and to ensure proper administration.
  • Administrative: Requires implementing regulations, documentation standards, and enforcement mechanisms to verify that qualifying vehicles are being purchased for modification for disability use.

Note: Specific eligibility criteria, definitions (e.g., what qualifies as a “motor vehicle” or “modifications”), and administrative details are not provided in the available bill information. The full text would clarify these elements.

Compiled from official sources — confirm details with the bill’s official record.

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