67-6-353 - Adaptive equipment for motor vehicles provided for disabled veterans. - Tennessee Statutes

67-6-353. Adaptive equipment for motor vehicles provided for disabled veterans.

There is exempt from the provisions of this chapter any sales and use tax upon adaptive equipment for motor vehicles that is necessary to ensure that the eligible person will be able to operate an automobile or other conveyance in a manner consistent with such person's own safety and the safety of others. The provisions of this section shall apply only to adaptive equipment for motor vehicles sold, given or donated to a disabled veteran who has been honorably discharged from any of the armed services of the United States and who has a service-connected disability equivalent to the disabilities as prescribed in 38 U.S.C. § 3100 et seq.

[Acts 1997, ch. 111, § 1.]