Was the Top Cat car-top wheelchair hoist an exempt vehicle modification?

Plain-English summary

California treated the “Top Cat,” an electric car-top wheelchair hoist, as an exempt item used to modify a vehicle for a person within the disability definition cited in the opinion. The device enabled a wheelchair user to load or unload a wheelchair without another person's assistance.

The opinion said the exemption covered vehicles owned and operated by qualifying disabled people and vehicles used for their public or private transport. It tied eligibility to the class described in Vehicle Code section 22511.5 as qualifying for special parking privileges.

Common questions

Was the Top Cat itself treated as qualifying adaptive equipment?

Yes.

Did the qualifying person have to own and drive the vehicle?

No. The opinion also covered vehicles used for public or private transport of qualifying people.

Did the opinion cover every person with a disability?

No. It used the statutory class described in Vehicle Code section 22511.5.

Citations and references

• California Revenue and Taxation Code section 6369.4 — vehicle-modification exemption applied in the opinion
• California Vehicle Code section 22511.5 — special-parking eligibility provision used to define the covered class

Source

• Annotated Legal Opinions collection: https://cdtfa.ca.gov/taxes-and-fees/annotations-menu.htm
• Annotation page: https://cdtfa.ca.gov/lawguides/vol2/suta/425-0000-all.html
• Original supporting opinion: https://cdtfa.ca.gov/lawguides/annotations/425-0883-700.pdf

Original ruling text

STATE OF CALIFORNIA

425.0883.700

STATE BOARD OF EQUALIZATION
916-445-6493

February 23, 1984

Dear X------------------------,
Your letter of January 5, 1983 has been referred to me for reply. Your inquiry concerns the correct application of tax to the sale of a device which is used to modify a vehicle for physically handicapped persons. We understand that your company plans to manufacture the “Top Cat,” an electric car-top hoist for wheelchairs. It appears that this device is specifically designed to enable a physically handicapped person to load or unload a wheelchair onto or from a motor vehicle without assistance from another person. Revenue and Taxation Code Section 6369.4 provides that tax does not apply to the sale, storage, use or other consumption in this state of items and materials used to modify a vehicle for physically handicapped persons. The term “physically handicapped” persons, as used in Section 6369.4, includes only those disabled persons described in California Vehicle code Section 22511.5 as qualified for special parking privileges. Therefore, tax does not apply to the sale or use of items and materials when used to modify vehicles to be used in the transport of such physically handicapped person(s). We note that this exemption applies to vehicles which are owned and operated by physically handicapped persons, as well as to vehicles which are used in the public or private transport of physically handicapped persons. In our view, the top Cat qualifies for the exemption provided under Section 6369.4. therefore, tax does not apply to the sale or use of this device when it is used to modify a vehicle for physically handicapped persons. If you have any further questions concerning this matter, please write this office. Very truly yours,

Charles J. Graziano
Tax Counsel
CJG:ba