A BILL TO BE ENTITLED
AN ACT to provide a sales and use tax exemption for adaptive vehicular equipment for disabled persons.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑164.13(12) reads as rewritten:
"(12)	Sales of any of the following items:
a.	Prosthetic devices for human use.
b.	Mobility enhancing equipment sold on a prescription.
c.	Durable medical equipment sold on prescription.
d.	Durable medical supplies sold on prescription.
e.	Equipment to assist a disabled person into or out of a motor vehicle or to enable a disabled person to operate a motor vehicle and that is sold on a prescription or to a disabled veteran who receives financial assistance, directly or indirectly, under 38 U.S.C. § 3901."
SECTION 2.  This act becomes effective July 1, 2017, and applies to sales made on or after that date.