Texas Motor Vehicle Sales Tax Exemption Available

101 Mobility® is pleased to alert Texas residents to a program available through the Texas Comptroller’s Office that may exempt you from paying the motor vehicle sales and use tax. The Texas Motor Vehicle Orthopedically Handicapped Exemption Certificate may qualify residents of that state for an exemption from paying motor vehicle sales tax if they also need to install an adaptive or mobility device.

This program is open to those individuals, partnerships, corporations, or associations who purchase vehicles to transport an individual who has “limited movement of body extremities and/or loss of physical function.” It is a requirement of the program that the physical impairment “must be such that the person is either unable to operate or be transported in a reasonable manner in a motor vehicle that has not been specially modified.”

To qualify for the sales tax exemption, the vehicle must be primarily driven by or used for the transportation of, the orthopedically handicapped person. This means the vehicle must be used at least 80 percent of its operating time to transport the orthopedically handicapped person. The vehicle also must be or will be specifically modified for operation by or for the transportation of a person who is orthopedically handicapped at the time of purchase.

Examples of modifications that are eligible for this program include:

  • Modifications to the conventional brake, acceleration system, or steering system to facilitate the operation of the vehicle by an orthopedically handicapped driver.

  • Permanent modifications to the vehicle by the installation of such items including:

By completing the Texas Motor Vehicle Orthopedically Handicapped Exemption Certificate, which includes information from the purchaser, seller, about the vehicle, and from the orthopedically handicapped person’s Practitioner of the Healing Arts, you could be on your way to receiving a sales tax exemption.

If you believe you are eligible for this sales tax exemption, you can find more information here. You can also visit the Texas Comptroller’s website for more information.