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

HB 5965 exempts the purchase and use of handicap ramps installed in residential homes from the state's sales and use taxes. This bill directly affects homeowners who need or install such ramps for accessibility in their own residences. The key provision amends existing tax law to specifically exclude these ramps from taxable items, reducing costs for residents requiring home modifications. The change applies only to residential installations, not commercial or business uses.