Ezel / Tax Rulings / TX
TX 8605L0734C07 Sales and/or Use Tax (State,Local,MTA) 1986-05-08

Did a four-wheel all-terrain vehicle qualify for the therapeutic-device sales-tax exemption when used instead of a motorized wheelchair?

Short answer: No. The Comptroller said the all-terrain vehicle did not qualify under the stated definition of a therapeutic appliance or device.

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This page answers the general question as of 1986. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1986
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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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 requester planned to use a four-wheel all-terrain vehicle in place of a motorized wheelchair.

The letter described a therapeutic appliance or device as an item that alleviated pain or was designed for use in treating or curing human sickness, disease, suffering, or deformity. The Comptroller concluded that the all-terrain vehicle did not qualify for the exemption.

Common questions

Was the all-terrain vehicle exempt? No.

Did its intended use instead of a wheelchair change the result? No under the stated facts.

Source

Original ruling text

May 8, 1986

Dear ***:

Thank you for your letter of April 28, 1986 concerning the taxability of
a four wheel vehicle which will be used in lieu of a motorized wheelchair.

A therapeutic appliance or device is any item to alleviate pain or
designed for use during the treatment or cure of human sickness, disease,
suffering or deformity, therefore, the all terrain vehicle does not
qualify for sales tax exemption.

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

If you have any questions or need more information, please call us at
1-800-252-5555 toll free from anywhere in Texas. You may write us at
the Tax Administration Division.

Sincerely,

Tax Policy Section
Tax Administration Division

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