TO PROVIDE A SALES AND USE TAX EXEMPTION FOR DISABLED VETERANS.

Fiscal Impact Statement Bill: HB1738 Bill Subtitle: TO PROVIDE A SALES AND USE TAX EXEMPTION FOR DISABLED VETERANS. --------------------------------------------------------------------------------------------------------------------------------------- Sponsors: Reps. Crawford, Barnes, S. Berry, Breaux, John Carr, Cooper, Duffield, Ennett, Garner, Gonzales Worthen, Gramlich, Hollowell, Hudson, L. Johnson, Lynch, McClure, McCullough, McElroy, McGruder, Nazarenko, J. Richardson, Richmond, Rose, Rye, and Steimel Sens. Boyd and Clark Basic Change: HB1738 creates a state sales and use tax exemption for purchases by a disabled veteran or a member of the disabled veteran's household who is authorized to make purchases on behalf of and for the benefit of the veteran. A person is a "disabled veteran" if they qualify for the property tax exemption provided by § 26-3-306. Under § 306, a disabled veteran is someone who has been awarded special monthly compensation by the United States Department of Veteran's Affairs (DVA) for the loss of, or the loss of use of, one or more limbs, for total blindness in one or both eyes, or for service-connected 100% total and permanent disability. To claim the