Texas State Sales Tax Exemptions and Rebates
Texas state residents who are disabled can claim exemption from motor vehicle sales and use taxes on new or used vehicles when adaptive equipment is installed for use by a disabled driver or passenger. The state sales tax applied to the cost of the adaptive equipment, or any charges for the installation of the equipment, may also be exempted. Claims can be made after the date of purchase.
The Texas sales tax and motor vehicle sales tax laws allow people with disabilities to purchase certain items and services tax free. Many items and services are specifically tax-exempt by law. Some items that are normally taxed are exempt when purchased with a prescription; others require an exemption certificate.
1. Mobility Equimpment Sales Tax Exemption
Most mobility equipment and adaptive devices are exempt fror the Texas state sales tax. 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.
2. Motor Vehicle Sales Tax Exemption
Cars, vans, trucks, and other vehicles are taxed under the motor vehicle sales and use tax law. Vehicles are exempt if they are modified for operation by, or transportation of, people with orthopedic disabilities. Modifications include hand controls, left-side accelerator pedals, driver assist devices, and wheelchair ramps and lifts.
To receive the tax exemption, the purchaser should complete the Title Application/Tax Statement form with a statement that the vehicle has been purchased to transport or be driven by someone with an orthopedic disability and a description of the modification.
If you mistakenly pay tax on an exempt item, you can either contact the retailer for a refund or request a refund from the Comptroller. Please submit an exemption certificate or a copy of the prescription as documentation for the refund. The Comptroller's office must receive the claim for refund within four years of the date of purchase.
Download the following forms and follow the included instructions to apply for your rebate.
Your completed refund request with supporting documentation should be mailed to:
Sales Tax Refunds Verification Section
Comptroller of Public Accounts
Post 0ffice Box 13528
Austin, Texas 78711-3528
1-800-531-5441, extension 3-4545
5150 Broadway #604
San Antonio, TX 78209
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