AN ACT EXEMPTING HANDICAP RAMPS FOR RESIDENTIAL USE FROM THE SALES AND USE TAXES.

HB 5105 would exempt handicap ramps purchased for residential use from the state's sales and use taxes. This directly affects homeowners with disabilities who need these ramps installed at their primary residence. The bill amends tax law to remove the sales tax requirement specifically for residential handicap ramps, making them more affordable. It does not change tax rules for commercial or non-residential ramp installations. The policy change is limited to removing an existing tax burden on these essential accessibility devices.