Adaptive Driving Equipment Amendments
HB 79 creates a sales and use tax exemption for adaptive driving equipment purchased for installation in motor vehicles. This directly affects individuals with mobility needs who buy equipment like wheelchair lifts, hand controls, swivel seats, or steering aids for their vehicles. The bill amends Utah tax code to exempt these specific items from state sales and use taxes, reducing costs for buyers. The exemption applies to equipment regardless of who provides it and takes effect immediately upon the bill's signing.
Bill status
signed
all 5 stages cleared
Introduction
Jan 2025
Committee Review
Feb 2025
House Passage
Mar 2025
Senate Passage
Mar 2025
Signed into Law
Mar 2025
Introduced Jan 21, 2025
Signed Mar 25, 2025
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What changed between versions
Substitute #1
→
Enrolled
·
5 edits
·
Mar 25, 2025
MODERATE
This bill adds a new section to the Utah tax code to create a sales tax exemption for adaptive driving equipment. The change clarifies that owners can claim this exemption when purchasing a vehicle that already has this equipment installed, provided they meet specific requirements. It also mandates that vehicle dealers must separate the price of the adaptive equipment from the vehicle's total price on the sales contract.
Scope change
The bill expands the scope of the adaptive driving equipment tax exemption to include vehicles where the equipment was installed by a previous owner, rather than just equipment purchased separately or installed by the dealer.
ELIGIBILITY
Created a new tax exemption (Section 59-12-104.11) allowing vehicle owners to claim a sales tax deduction for adaptive driving equipment installed in a motor vehicle they purchase from a dealer.
REQUIREMENT
Requires vehicle dealers to calculate the sales tax based on the vehicle's total price minus the cost of the adaptive driving equipment.
Mandates that dealers must explicitly list the value of the adaptive driving equipment separately on the sales contract.
DEFINITION
Updated the definition of 'Adaptive driving equipment' to clarify it includes mobility-enhancing items like wheelchair lifts, swivel seats, and hand controls regardless of who provides them.
TIMELINE
Changed the bill's effective date from February 21, 2025, to March 6, 2025.
Floor votes
How they voted
This bill passed the Senate by voice vote (no roll call recorded).
Full legislative history
Actions timeline
Total actions
36
Key actions
8
Committee
6
Mar 25, 2025
Signed into law
Governor Signed
executive
Mar 5, 2025
Legislature · Passed
House/ signed by Speaker/ sent for enrolling
legislature
Mar 5, 2025
Lower · Passed
Senate/ signed by President/ returned to House
lower
Feb 20, 2025
Upper · Passed
Senate/ committee report favorable
upper
Feb 20, 2025
Upper · Passed
Senate Comm - Favorable Recommendation
upper
Feb 18, 2025
Committee
Senate/ to standing committee
upper
Feb 14, 2025
Introduced
Senate/ 1st reading (Introduced)
upper
Feb 13, 2025
Upper · Passed
House/ passed 3rd reading
upper
Feb 5, 2025
Lower · Passed
House/ committee report favorable
lower
Feb 4, 2025
Lower · Passed
House Comm - Favorable Recommendation
lower
Feb 3, 2025
Committee
House/ to standing committee
lower
Jan 21, 2025
Introduced
House/ 1st reading (Introduced)
lower
1 primary · 1 co-sponsor
Sponsors
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