Wheelchair accessible vehicles exempted from the motor vehicle sales tax and the rental motor vehicle tax and fee.

Summary

The bill adds wheelchair‑accessible vehicles to the list of vehicles that are not subject to the state’s motor vehicle sales tax and the rental motor vehicle tax and fee. It creates a definition for “wheelchair accessible vehicle” and makes the exemption apply to leases and rentals made after June 30, 2026. Small lessors may elect not to charge the fee if they have 20 or fewer taxable vehicles or $50,000 or less in related gross receipts.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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