Did permanent disability alone qualify a vehicle purchase for Texas's historical disability exemption?

Plain-English summary

The Texas Tax Administration Division said permanent disability by itself did not establish a motor vehicle sales tax exemption under the 1991 statute and rule.

To qualify under historical Rule 3.84, the vehicle had to be specially modified for operation by, or transportation of, a person meeting the rule's disability standard. It also had to be primarily driven by or primarily used to transport that person.

The letter invited the requester to seek a refund if those conditions were met. The historical claim instructions required proof of tax paid and the exemption documentation specified by Rule 3.84(c).

What this means for you

People with disabilities and caregivers

The letter tied the exemption to vehicle modification and primary use, not disability certification alone. Verify the current rule and terminology.

Refund claimants

The address and procedure in the 1991 letter are historical. Confirm today's deadline, form, submission channel, and supporting documents.

Common questions

Q: Was permanent-disability certification enough?

A: No.

Q: What additional facts did the letter require?

A: Special vehicle modification and primary operation by or transportation of the qualifying person.

Q: Did the letter grant the refund?

A: No. It explained how the requester could apply if qualified.

Citations and references

• 34 Tex. Admin. Code Rule 3.84 — referenced for the historical exemption and documentation requirements; the enclosed text is not in STAR.

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=MVT
• Opinion: https://star.comptroller.texas.gov/view/9103L1144C07

Original ruling text

March 25, 1991

Dear **:

I have received your letter regarding a refund of the Motor Vehicle Sales
Tax you paid when you purchased your new vehicle.

You state that you have been certified as permanently disabled since 1986.
Although the Motor Vehicle Sales Tax Statute has no provision to exempt
disabled persons, there is an exemption for orthopedically handicapped persons.

Enclosed is a copy of Rule 3.84, Exemption for Orthopedically Handicapped
Person. In order to qualify for the exemption, the vehicle must be specially
modified for operation by, or for the transportation of, an orthopedically
handicapped person. In addition, the vehicle must be primarily driven by, or
primarily used for the transportation of, an orthopedically handicapped person.

If you believe you qualify for this exemption, you may request a refund of
the Motor Vehicle Sales Tax paid by writing to the State Comptroller's Office,
Revenue Accounting Division, Credits Section, P. O. Box 13528, Austin, TX
78711. Be sure to include proof of tax paid (receipt from County Tax
Assessor Collector's Office), and documentation required for exemption (Rule
3.84(c)).

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

If you have any questions, please don't hesitate to call toll free
1-800-252-5555. My extension is 3-4663.

Sincerely,

Joan Hale
Tax Administration Division