Ezel / Tax Rulings / TX
TX 9012L1062E13 Motor Vehicle Tax 1990-12-19

Could moving a floor-mounted dimmer switch to hand access satisfy Texas's historical modified-vehicle exemption?

Short answer: Yes. The 1990 letter said a vehicle modified for operation by, or transportation of, a person meeting the historical disability standard was exempt. Moving a floor-mounted dimmer switch so it could be reached by hand satisfied the modification requirement.

Apply this to your situation

This page answers the general question as of 1990. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1990
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 Tax Correspondence letter dated December 19, 1990; STAR metadata lists December 1, but the printed date controls here. The source uses period terminology for disability that this summary retains only when identifying the historical rule. It predates modern Private Letter Ruling reliance terms and cannot bind the Comptroller for unrelated taxpayers. Texas Tax Code § 152.086, Rule 3.84, eligibility definitions, and vehicle-modification requirements may have changed. Taxpayer-identifying details are redacted. This summary is informational only and is not legal or tax advice.
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 Tax Correspondence Division said a vehicle modified for operation by, or transportation of, a person meeting the historical disability standard was exempt from motor vehicle tax.

Moving a floor-mounted dimmer switch so it could be reached by hand met the modification requirement.

What this means for you

The letter treated an accessible control relocation as a qualifying modification. Verify the current statute, rule, terminology, and all other eligibility requirements.

Common questions

Q: Did moving the dimmer switch qualify as a modification?

A: Yes, when moved from the floor for hand accessibility.

Citations and references

  • Texas Tax Code § 152.086 — cited for the historical exemption.
  • 34 Tex. Admin. Code Rule 3.84 — cited for the historical exemption requirements.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

BOB BULLOCK
Comptroller December 19, 1990

Dear ** :

Thank you for your recent letter regarding motor vehicle tax
exemptions for the orthopedically handicapped.

A motor vehicle which has been or will be modified for operation
by, or for the transportation of, an orthopedically handicapped
person is exempt from motor vehicle tax. Please refer to Rule
3.84 on exemptions for the orthopedically handicapped and Section
152.086 of the Texas Tax Code.

Today most vehicles are manufactured with the dimmer switch on
the steering column; however, if you purchase a vehicle which has
a floor switch and you have it moved for accessibility by hand,
the vehicle will meet the modification requirement.

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

If you have any questions or need additional information, you may
call me toll free at 1-800-252-5555, extension 5-0330. The regu-
lar number is 512/463-4600, or write me at Tax Correspondence.

Sincerely,
Bettie U. Peterson
Tax Correspondence Division

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