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Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts

taxes

Motor Vehicle Tax Guide

Orthopedically Handicapped Persons

An orthopedically handicapped person is someone with limited movements of body extremities and/or loss of physical functions. The physical impairment must be such that the handicapped person is either unable to operate or be reasonably transported in a motor vehicle, unless the motor vehicle has been specially modified.

For purposes of this exemption, hearing or sight impairments are not considered orthopedic handicaps.

Exemption for an Orthopedically Handicapped Driver

An individual can make an exempt purchase of a motor vehicle if the following requirements are met:

  • the motor vehicle is driven primarily (at least 80 percent of the vehicle’s operating time) by an orthopedically handicapped person;
  • the motor vehicle is or will be appropriately modified;
  • at the time the motor vehicle was purchased, the qualifying handicap existed, and the modification was necessary; and
  • proper documentation is provided to the dealer or county tax assessor-collector (CTAC).

A motor vehicle purchased to be driven primarily by an orthopedically handicapped person is exempt from motor vehicle tax if the motor vehicle is modified to enable operation of the vehicle or to allow entrance into the vehicle.

Eligible modifications to a motor vehicle include modifications to

  • enable operation by an orthopedically handicapped driver by altering conventional controls, such as brakes, clutch or accelerator; or
  • allow an orthopedically handicapped driver to enter or be transported in the motor vehicle by installing a wheelchair lift, hoist, permanent ramp, special seat restraints (other than conventional seat belts or seat belt extensions), wheelchair hold-down clamps or raised roof.

Modifications that do not qualify a motor vehicle for exemption from motor vehicle tax include

  • standard factory options, such as automatic transmission, power seats, power windows and adjustable pedals
  • weight-bearing grab bars or handicap assist handles
  • running boards or steps
  • steering wheel spinner knobs
  • non-electrical carriers designed for bicycles or wheelchairs
  • certain standard trailer hitches
  • ramps, including bi-fold ramps, that are not permanently attached to the vehicle.

Exemption for Transporting an Orthopedically Handicapped Person

An entity or an individual can make an exempt purchase of a motor vehicle that transports an orthopedically handicapped person, if the following requirements are met:

  • the motor vehicle is used primarily (at least 80 percent of the vehicle’s operating time) to transport an orthopedically handicapped person;
  • the motor vehicle is or will be appropriately modified;
  • at the time the motor vehicle was purchased the modification was necessary to transport a qualifying orthopedically handicapped person; and
  • proper documentation is provided to the dealer or CTAC.

Eligible modifications to a motor vehicle include modifications to allow an orthopedically handicapped person to enter or be transported in the motor vehicle by installing a wheelchair lift, hoist, permanent ramp, special seat restraints (other than conventional seat belts or seat belt extensions), wheelchair hold-down clamps or raised roof.

Modifications that do not qualify a motor vehicle for exemption from motor vehicle tax include

  • standard factory options, such as power seats and power windows
  • weight-bearing grab bars or handicap assist handles
  • running boards or steps
  • non-electrical carriers designed for bicycles or wheelchairs
  • certain standard trailer hitches
  • ramps, including bi-fold ramps, that are not permanently attached to the vehicle

Motor Homes

Motor homes are eligible for the exemption when purchased by, or to transport, an orthopedically handicapped person and qualifying modifications have been made, as described above.

Travel Trailers

Regardless of the modification, a travel trailer is not eligible for the exemption since it is not designed to transport people.

Previously Installed Eligible Modifications

A motor vehicle is exempt from motor vehicle tax when it is purchased by, or to transport, an orthopedically handicapped person and

  • it has eligible modifications already in place; or
  • the modifications were moved from another vehicle instead of purchased new.

A properly completed Form 14-318, Texas Motor Vehicle Orthopedically Handicapped Exemption Certificate (PDF), and its required documentation must be provided to the CTAC to claim the exemption.

Texas Motor Vehicle Orthopedically Handicapped Exemption Certificate – Required Documentation

A person claiming this exemption must present the dealer or CTAC a properly completed Form 14-318 (PDF), and

  • a restricted Texas driver license, issued to the qualified orthopedically handicapped person, which requires a modification restriction on the vehicle and verifies that the orthopedically handicapped person is so physically impaired as to be unable to operate a motor vehicle that has not been modified; or
  • a statement from a licensed practitioner of the healing arts that the qualified orthopedically handicapped person requires adaptive devices and/or modifications necessary to reasonably operate or transport the orthopedically handicapped person. This requirement is satisfied by the practitioner’s signature on Form 14-318 (PDF).

When required to be completed, Section 2 – Practitioner of Healings Arts Statement of the form must be signed by a licensed practitioner of the healing arts. A "licensed practitioner of the healing arts" includes a person who is licensed by the Texas State Board of Medical Examiners and holds a Doctor of Medicine degree or osteopathy degree; licensed by the Texas Board of Chiropractic Examiners; or licensed by the State Board of Podiatric Medical Examiners. A licensed practitioner of the healing arts, for this purpose, does not include a dentist, optometrist or veterinarian. These persons cannot sign the statement.

Required Documentation for Tax Exemption

Seller is a Dealer

When the seller is a dealer, a person claiming the exemption must present the selling dealer with a completed Form 14-318 (PDF) that either includes the signature of a licensed practitioner of the healing arts, indicating the need for qualifying adaptive devices, or is accompanied by a copy of a restricted driver’s license indicating qualifying adaptive devices are required. The dealer will then provide a copy of the form with the title application to the CTAC. The CTAC should include the exemption certificate as part of the title application packet sent to The Texas Department of Motor Vehicles (TxDMV).

Seller is a Private Party

When the seller is a private party, the purchaser must provide the CTAC with a completed Form 14-318 (PDF) that either includes the signature of a licensed practitioner of the healing arts, indicating the need for qualifying adaptive devices, or is accompanied by a copy of a restricted driver’s license indicating qualifying adaptive devices are required. The CTAC should include these documents, with the exemption certificate, as part of the title application packet sent to TxDMV.

If the purchaser of the motor vehicle with eligible modifications is an entity, such as a healthcare facility or retirement community, and the vehicle will be used primarily to transport multiple orthopedically handicapped passengers, the entity/purchaser is not required to identify a particular eligible orthopedically handicapped person on Form 14-318 (PDF) or to provide either a copy of the restricted driver’s license or practitioner’s statement. All other information in Section 1 of the certificate and the purchaser’s dated signature are required.

Refund of Motor Vehicle Tax Paid in Error

A person who paid sales tax to either a seller or to a CTAC in error may request a refund of motor vehicle tax directly from the Comptroller’s office.

Disabled Veterans

A disabled veteran is not automatically exempt from motor vehicle tax. To receive this exemption, a disabled veteran must be an orthopedically handicapped person, as defined above, and all other requirements for the orthopedically handicapped exemption must be met.


96-254
(09/2021)

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