34 Tex. Admin. Code § 3.84 - Exemption for Orthopedically Handicapped Person
(a) Definitions. The following words and
terms, when used in this section, shall have the following meanings, unless the
context clearly indicates otherwise.
(1) A
motor vehicle modified for operation by an orthopedically handicapped person
is:
(A) a vehicle that has been specially
modified by altering such items as the conventional brake, acceleration system,
or steering system to facilitate the operation of the vehicle by an
orthopedically handicapped driver, including but not limited to, hand controls
to operate the brake, clutch, or accelerator; relocating or altering the
accelerator pedal; and relocating or extending the emergency brake;
or
(B) a vehicle that has been
specially modified by installing such items as a wheelchair lift, hoist, raised
roof, or attached ramp to allow an orthopedically handicapped driver to enter
the vehicle.
(2) A motor
vehicle modified for transportation of an orthopedically handicapped person--A
vehicle that has been specially modified by the installation of such items as a
wheelchair lift, hoist, attached ramp, wheelchair hold-down clamps, raised
roof, or special seat restraints other than conventional seat belts to allow
for the transportation of an orthopedically handicapped person in a reasonable
manner.
(3) Licensed practitioner
of the healing arts--A person licensed to practice the healing arts as set out
in Occupations Code, §
104.003(b),
(c), (e) and (g). This includes a person who
is licensed by the Texas Medical Board and holds a doctor of medicine degree, a
person who is licensed by the Texas Medical Board and holds a doctor of
osteopathy degree, a person who is licensed by the Texas Board of Chiropractic
Examiners, or a person who is licensed by the Texas State Board of Podiatric
Medical Examiners.
(4)
Orthopedically handicapped person--An individual who has limited movement of
body extremities and/or loss of physical functions. 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.
(5) Primarily driven by,
or primarily used for the transportation of, an orthopedically handicapped
person--The motor vehicle must be driven by, or used for the transportation of,
an orthopedically handicapped person at least 80% of the motor vehicle's
operating time.
(b)
Vehicles eligible for exemption. A motor vehicle is exempt from sales and use
tax if:
(1) it has been or will be modified
for operation by, or for the transportation of, a person who is orthopedically
handicapped at the time of purchase; and
(2) is primarily driven by, or primarily used
for the transportation of, an orthopedically handicapped person.
(c) Eligible purchasers. An
individual, partnership, corporation, or association may purchase a vehicle
under this exemption if the requirements of this section are
satisfied.
(d) Ineligible
modifications. Modifications that do not qualify a motor vehicle for exemption
under this section include, but are not limited to, the following:
(1) installation of standard factory options,
such as automatic transmission, power seats, power windows, or adjustable
pedals;
(2) installation of
weight-bearing grab bars or handicap assist handles;
(3) installation of running boards or
steps;
(4) installation of steering
wheel spinner knobs;
(5)
installation of non-electrical carriers designed for bicycles or
wheelchairs;
(6) installation of
standard trailer hitches; or
(7)
the addition of ramps, including bi-fold ramps, that are not permanently
attached to the vehicle.
(e) Documentation required to claim an
exemption.
(1) A person claiming the
exemption must present the seller that is licensed as a motor vehicle dealer
under Texas Transportation Code, Chapter 503 or Occupations Code, Chapter 2301,
or the county tax assessor-collector:
(A) a
properly completed comptroller Form 14-318, Texas Motor Vehicle Orthopedically
Handicapped Exemption Certificate; and
(B) a restricted Texas driver's license,
issued to the qualified orthopedically handicapped person, which requires a
modification restriction on the vehicle and verifies that the orthopedically
handicapped driver is so physically impaired as to be unable to operate a motor
vehicle which has not been modified; or
(C) a statement from a licensed practitioner
of the healing arts that the qualified orthopedically handicapped person
requires adaptive devices and/or modifications described in subsection (a) of
this section that are necessary for the operation by, or the transport of, an
orthopedically handicapped person. This requirement is satisfied by the
practitioner's signature on the Texas Motor Vehicle Orthopedically Handicapped
Exemption Certificate.
(2) There is no provision in the motor
vehicle sales and use tax act for an exemption number or a tax exempt number to
be issued or used in connection with the exemption certificate.
(3) The sale is exempt if the certificate
identified in paragraph (1)(A) of this subsection, and the document identified
in paragraph (1)(B) or (C) of this subsection is accepted in good faith by the
seller from the purchaser at the time of sale, the certificate clearly
indicates an eligible modification for the exemption, and the seller lacks
actual knowledge that the claimed exemption is invalid. The seller must provide
the exemption certificate and any related required documents to the county tax
assessor-collector at the time of titling and registration and retain a copy of
the exemption certificate and required documents for at least four years from
the date of the sale of the motor vehicle.
(f) Time period to complete eligible
modifications. Modifications to an eligible motor vehicle must be:
(1) needed at the time of purchase;
and
(2) completed within two years
of the date of purchase of the motor vehicle.
(g) Claiming a refund from the comptroller.
Persons who paid sales tax to either a seller or to a county tax
assessor-collector in error may request a refund of the tax directly from the
comptroller. Persons applying for a refund must comply with the requirements of
§
3.75 of this title (relating to
Refunds, Payments Under Protest, Payment Instruments and Dishonored
Payments).
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.