§305.72. Rebates; sales and use tax for motor vehicles used by persons with orthopedic disabilities

            A. The sales and use tax imposed by the state of Louisiana and its political subdivisions whose boundaries are coterminous with the state shall apply to the purchase of a motor vehicle by an individual that has been or will be modified for operation by, or for the transportation of, a person who is permanently orthopedically disabled at the time of purchase, and which is primarily driven by or used for the transportation of such person. However, the purchaser of the motor vehicle shall be eligible for a rebate of state sales and use taxes paid in accordance with the provisions of this Section. The rebate authorized pursuant to the provisions of this Section shall apply to purchases made by an individual or entity on behalf of an individual including purchases made by a curator, estate, trust, or tutor. The modifications shall be made in accordance with a prescription or letter issued for the person by a physician, a licensed chiropractor, or a driver rehabilitation specialist licensed by the state.

            (1) For purposes of this Section, the term "motor vehicle" shall not include vehicles purchased for resale or lease, or vehicles used for non-personal, business, or commercial purposes, including ambulances, travel trailers, or other vehicles not designed to transport people.

            (2) For purposes of this Section, the term "orthopedically disabled" shall mean a person who has permanent, limited movement of body extremities and loss of physical functions. The physical impairment shall be of such a nature that the person is either unable to operate or be transported in a reasonable manner in a motor vehicle that has not been specially modified.

            B.(1) Modifications of a vehicle for operation by a person with an orthopedic disability shall include but not be limited to altering the conventional brake, acceleration, or steering systems to facilitate the operation of the vehicle by a person with an orthopedic disability, and the installation of items such as a wheelchair lift, hoist, or attached ramp to allow a person with an orthopedic disability to enter the motor vehicle.

            (2) Modifications of a vehicle for the purpose of transporting a person with an orthopedic disability shall include installation of items such as a wheelchair lift, hoist, attached ramp, wheelchair hold-down clamps, or special seat restraints other than conventional seat belts to allow for the transportation of a person with an orthopedic disability in a reasonable manner.

            C. For purchases eligible for a rebate provided for in this Section made on or after January 1, 2025, the purchaser shall also be eligible for a rebate of sales and use taxes imposed by political subdivisions.

            D.(1) The rebate authorized by this Section shall entitle the purchaser to a rebate of the sales and use tax paid on the vehicle which may be claimed only after the vehicle modifications have been completed.

            (2) A purchaser who requests a rebate shall submit the prescription requiring the vehicle modifications for which a rebate is requested or a letter from a physician, chiropractor, or driver rehabilitation specialist describing the orthopedic disability which requires the vehicle modifications. The secretary of the Department of Revenue and the local taxing authority may additionally require a rebate applicant to provide documentation evidencing the purchase and modification of the vehicle. At the request of the Louisiana Department of Revenue or a local taxing authority, the Department of Health shall review and provide guidance as to any rebate claimed.

            E.(1) To claim the rebate of state sales and use tax, the purchaser shall request a rebate in the form and manner prescribed by rule promulgated by the secretary of the Department of Revenue. The secretary shall pay rebates of state sales and use tax from the taxes collected pursuant to this Chapter.

            (2) The secretary of the Department of Revenue may promulgate rules and regulations in accordance with the Administrative Procedure Act as are necessary to implement the provisions of this Section, including rules to provide for the form and manner for claiming a rebate.

            F. Requests for the rebate of local sales and use taxes pursuant to the provisions of this Section shall be processed by the appropriate local taxing authority. A purchaser shall claim a local rebate using the form and in the manner required by the local taxing authority. The Louisiana Uniform Local Sales Tax Board may promulgate rules and regulations in accordance with the Administrative Procedure Act as are necessary to implement the provisions of this Section.

            Acts 2019, No. 419, §1, eff. July 1, 2019; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.

            NOTE: Acts 2019, No. 419, shall be known as the Angela Downs Act.