taxes

Tax Exemptions for People with Disabilities

Specific items purchased by people with disabilities are exempt from Texas sales and use tax and motor vehicle sales and use tax. This publication provides basic information about those exempt purchases.

Sales and Use Tax

Some items are always tax exempt for people with disabilities. Other items are exempt when you give the seller a prescription or Form 01-339 (Back), Texas Sales and Use Tax Exemption Certification (PDF). Repairs, maintenance and modifications to the exempt items are also exempt. See on this page “Items and Services Exempt from Sales and Use Tax.”

Always Tax Exempt

You do not need to give an exemption certificate to the seller when you buy items that are always exempt. See the chart below for items that are always exempt, and items that are exempt under certain conditions.

Tax Exempt Under Certain Conditions

Some items are exempt only when bought for medical reasons or to allow individuals with disabilities to function independently.

You must give the seller or service provider either a doctor’s prescription or a properly completed exemption certificate to buy these items or services tax free. See the chart below for examples.

A short description, such as “harness for guide dog,” is enough to document why you are claiming the sales tax exemption. The seller keeps the exemption certificate for their records in case of an audit.

Items and Services Exempt from Sales and Use Tax

	Vision	Hearing	Mobility
Exempt by Law	Large print computer screen Braille-related equipment: electronic equipment embossing device note-taking device pocket braille print or speak device wristwatch writer and paper	Audio loop Hearing aid and batteries TDD or TYY equipment and materials used in the equipment, such as paper and printing ribbons	Brace or special corset Cane Catheter Cervical collars Crutches (and grips and tips) Elastic rib belt Hospital bed Mobility cart or scooter used as a wheelchair Orthopedic device Orthopedic shoes Prosthesis Sling Walker Wheelchair, cushions, repair parts, batteries and safety belts designed specifically for a wheelchair
Prescription Required	Corrective lenses Electronic mobility aid Low-vision optical aid Telescope		Adaptive device, such as equipment used to modify a farm tractor, or appliances, or equipment in the home Bath chair Bedside rails CPAP, APAP, BIPAP or nebulizer Heat lamp Heating pad Hydrocollator heating unit Hydrocollator steam pack Infrared lamp Massage device Oxygen, masks, units, and tents Ramp for residence (charge for materials must be separate from charge for installation) Special restroom fixtures Stair glide Tilt or lift chair TENS unit Whirlpool pump
Exemption Certificate Required	Adaptive device or software for computers used by people who are blind or visually impaired CCTV device to enlarge print Guide dog, including food and grooming Harness for guide dog Laser cane Light probe Magnifier Print enlarger Slate and stylus Talking clock White cane	Adaptive device or software for computers used by people who are deaf or hearing impaired Captioning decoder Hearing dog, including food, grooming and orange leash Light signal and device to adapt items such as a TDD, telephone, doorbell or smoke alarm	Accessories for a mobility cart or scooter Adjustable eating utensil for use by an individual who does not have full use of hands or arms Support dog, including food, grooming and orange leash

Motor Vehicle Sales and Use Tax

Cars, vans, trucks and other vehicles are subject to motor vehicle sales and use tax. Motor vehicles are exempt from tax if they are modified to be used by someone with orthopedic disabilities to help them drive or ride in the vehicle.

The modified vehicle must be used at least 80 percent of the time to transport, or be driven by, a person with an orthopedic disability.

This exemption does not apply to trailers or other vehicles not designed to transport people.

Qualifying Modifications

No tax is due on adaptive devices, the labor to install those devices, or any charge to remodel the vehicle to accommodate the driver or passenger with an orthopedic disability. Examples of modifications that qualify a motor vehicle for tax exemption include the following:

• hand controls and left-side accelerator pedals, which allow an individual with orthopedic disabilities to drive the vehicle
• raised ceilings
• wheelchair lifts, which allow an individual with orthopedic disabilities to ride in the vehicle

To receive motor vehicle tax exemption, you must complete both of the following:

• Form 130-U, Application for Texas Title and/or Registration with a statement explaining why the vehicle is exempt
• Form 14-318, Texas Motor Vehicle Orthopedically Handicapped Exemption Certificate (PDF)

You can give these documents to the motor vehicle dealer when you buy the vehicle, or to the County Tax Assessor-Collector when you title and register the vehicle.

Non-Qualifying Modifications

Examples of other modifications that do not qualify include the following:

• running boards
• grab bars
• steering wheel knobs
• other standard factory options, such as automatic transmission or power steering

Refunds

Sales and Use Tax

If you paid tax in error, you can ask the seller for a refund. If the seller chooses not to give you a refund, you can ask the seller for a completed Form 00-985, Assignment of Right to Refund (PDF), so you can request a refund of the tax directly from the Comptroller’s office.

Motor Vehicle Sales and Use Tax

If you paid tax in error on an exempt motor vehicle, you can claim a refund from the Comptroller's office by submitting a Form 14-202, Texas Claim for Refund of Motor Vehicle Tax (PDF).

Additional Resources

• Tax Refund Information
• Property Tax Exemptions

96-273
(05/20)