Ezel / Tax Rulings / TX
TX 8910L0965F10 Sales and/or Use Tax (State,Local,MTA) 1989-10-30

Were the Shuttle tri-wheel scooter or wheelchair and the Liftami electric vehicle lift exempt from Texas sales tax?

Short answer: The Shuttle was exempt as an orthopedic appliance without a prescription. The Liftami qualified as an exempt therapeutic device only when sold, leased, or rented to an individual under a licensed practitioner's written prescription.

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This page answers the general question as of 1989. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1989
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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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 Shuttle tri-wheel scooter or wheelchair qualified as an exempt orthopedic appliance, and no doctor's prescription was required.

The Liftami electric lift qualified as a therapeutic device only when sold, leased, or rented to an individual under a written prescription from a licensed practitioner.

Common questions

Did the Shuttle require a prescription? No.

Did the Liftami qualify automatically? No.

What did the Liftami require? A licensed practitioner's written prescription for the individual.

Citations and references

  • 34 Tex. Admin. Code Rule 3.284

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, TX 78774

October 30, 1989

Dear *:

Thank you for your letter dated October 19, 1989, concerning the
taxability of the Shuttle tri-wheel scooter/wheelchair and the
Liftami electric lift.

The Shuttle qualifies for exemption from sales tax as an
orthopedic appliance. A doctor's prescription is not required.

The Liftami is a therapeutic device and will qualify for exemption
from sales tax when sold, leased or rented to an individual under
a written prescription of a licensed practitioner of the hearing
arts.

Rule 3.284 on medical equipment and devices is enclosed for your
reference.

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

Please feel free to contact me if you have any additional
questions. You may write me, call toll-free 1-800-252-5555 (ext.
3-4685) from anywhere in the United States or phone 512/463-4685.

Sincerely,
Julie Pesl
Tax Correspondence

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