Today's Law As Amended


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AB-1257 Sales and use taxes: exemption: vehicle modifications: physically handicapped persons: veterans.(2019-2020)



As Amends the Law Today
As Amends the Law on Sep 23, 2019


SECTION 1.

 Section 6369.4 of the Revenue and Taxation Code is amended to read:

6369.4.
 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale, and the storage, use, or other consumption, in this state of items and materials when used to modify a vehicle for physically handicapped persons.
(b) In the case of the sale of a modified vehicle described in subdivision (a) to a disabled person who is eligible to be issued a distinguishing license plate or placard for parking purposes pursuant to Section 22511.5 of the Vehicle Code, there are exempted from the taxes imposed by this part the gross receipts from the sale, and the storage, use, or other consumption attributable to that portion of the vehicle which has been modified for physically handicapped persons.
(c) For purposes of this section, on and after July 1, 2020, and before July 1, 2030, “physically handicapped persons” shall include eligible persons with a severe burn injury, as those terms are defined in Section 3901(1) of Title 38 of the United States Code.
SEC. 2.
 (a) It is the intent of the Legislature to apply the requirements of Section 41 of the Revenue and Taxation Code to this act.
(b) The goal of this act in amending Section 6369.4 of the Revenue and Taxation Code is to remove fiscal barriers for disabled veterans who seek to purchase adaptive automotive equipment. The objective of the act is to enable more disabled veterans to purchase adaptive automotive equipment.
SEC. 3.
 Notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any sales and use tax revenues lost by it under this act.
SEC. 4.
 This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.