Ezel / Tax Rulings / TX
TX 8810L0908C12 Sales and/or Use Tax (State,Local,MTA) 1988-10-19

Did a golf cart modified to transport a totally disabled person qualify for Texas's prosthetic-device exemption?

Short answer: No. Texas said the golf cart was not prosthetic medical equipment even after modification, so the purchaser was not entitled to a tax refund.

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This page answers the general question as of 1988. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1988
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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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 purchaser bought a golf cart instead of an electric wheelchair and modified it to transport a totally disabled person.

The Comptroller said the golf cart did not qualify as prosthetic medical equipment, even after modification. Because the medical exemption did not apply, the purchaser was not entitled to a refund of the tax.

Common questions

Did the modified cart qualify as a prosthetic device? No.

Did its use by a totally disabled person change the answer? No under the letter.

Was a tax refund available? No.

Source

Original ruling text

October 19, 1988

Dear ***:

I am responding to your letter requesting an exemption from the
tax on a golf cart purchased in place of an electric wheelchair.

An exemption is provided for medical equipment that qualifies as a
prosthetic device. However, the golf cart does not qualify for this
exemption. This is true even though the cart has now been modified
to transport a totally disabled person. The cart did not/does not
qualify as prosthetic medical equipment.

Because the cart does not qualify for the medical exemption, you
are not entitled to a refund of the tax.

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

You may write me at Tax Correspondence, Comptroller of Public Accounts.

Sincerely,

Tax Policy Division
Tax Correspondence

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