Ezel / Tax Rulings / TX
TX 8410L0642E12 Sales and/or Use Tax (State,Local,MTA) 1984-10-26

Was the Personal Independent Transport Accessory exempt from Texas sales tax as a wheelchair lift?

Short answer: Yes. The Comptroller said the Personal Independent Transport Accessory was exempt from sales tax as a wheelchair lift.

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This page answers the general question as of 1984. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1984
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official Texas Comptroller of Public Accounts letter published on the State Tax Automated Research (STAR) system. Letters on STAR can be the basis of a detrimental reliance claim only for the taxpayer to whom the letter was directly issued (see 34 Tex. Admin. Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded. Taxpayer-identifying details are redacted. This summary is informational only and is not legal or tax advice. Consult a licensed Texas tax professional about your specific situation.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page) is the authoritative source for any reliance.

Plain-English summary

The Texas Comptroller said the Personal Independent Transport Accessory, identified in the source as “PITA,” was exempt from sales tax as a wheelchair lift.

The ruling does not describe the product, installation, purchaser, price, or legal basis for the exemption.

What this means for you

Accessibility-equipment sellers

This letter records an exempt result for one product treated as a wheelchair lift, but it gives too few facts to classify a different product.

Accountants and tax professionals

Verify current wheelchair-lift and accessibility-equipment exemptions and the specific product facts before applying the historical result.

Common questions

Q: Was the PITA taxable?
A: No.

Q: Why was it exempt?
A: The letter classified it as a wheelchair lift.

Q: Does the ruling describe the product or installation?
A: No.

Citations and references

  • The letter cites no statute or administrative rule.

Source

Original ruling text

October 26, 1984

Dear ***:

Thank you for your recent letter regarding the Personal Independent
Transport Accessory (PITA).

The PITA is exempt from sales tax as wheel chair lift.

This opinion is based upon the facts you presented. If there are additional or
different facts, this opinion may change.

Please feel free to contact us if you have additional questions. You may write us,
or call toll free 1-800-252-5555 from anywhere in Texas .

Sincerely,

Tax Policy Section
Tax Administration Division

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