Is an electric mobility cart (three-wheel scooter) used in place of a wheelchair exempt from Texas sales tax?

Plain-English summary

The Texas Comptroller's office approved a taxpayer's refund request for sales tax paid on an electric mobility cart (a three-wheel scooter) used in place of a wheelchair. The ruling states that electric powered carts used in lieu of wheelchairs qualify for the sales tax exemption, and — notably — no prescription is required to claim it. The letter also confirms that repair parts and services for the cart can be purchased tax free using an exemption certificate. The one item the Comptroller did not exempt was a $6 battery fee charged as part of the transaction.

What this means for you

Individuals buying mobility scooters or carts

If you buy an electric cart or tri-wheel scooter to use instead of a wheelchair, the purchase should qualify for the Texas sales tax exemption, and you don't need a doctor's prescription to claim it. If you already paid tax on such a purchase, you may be able to request a refund, as the taxpayer in this letter did.

Sellers of mobility equipment

You can sell repair parts and repair services for these carts tax free if the buyer gives you a valid exemption certificate. Be aware that ancillary charges like a separate battery fee are not automatically covered by the exemption — in this case a $6 battery fee remained taxable even though the cart itself was exempt.

Accountants and tax professionals

This letter is a fact-specific, taxpayer-directed response (not a general rule announcement) and does not cite a statute or rule by number, so it should be read as an application of the medical/wheelchair-related exemption rather than as a standalone legal authority. The Comptroller's own boilerplate notes the opinion is "based on the facts presented" and different facts could lead to a different answer.

Common questions

Q: Do I need a prescription to buy a wheelchair-substitute electric cart tax free in Texas?
A: No. This letter states that electric powered carts used in lieu of wheelchairs qualify for the sales tax exemption without a prescription.

Q: Are repair parts and service for the cart also exempt?
A: Yes, according to this letter, repair parts and services for the cart may be purchased tax free with an exemption certificate.

Q: Was every charge on the purchase exempt?
A: No. The $6 battery fee charged with the purchase was specifically excluded from the exemption in this ruling.

Q: Can I get a refund if I already paid sales tax on a mobility cart?
A: This letter shows the Comptroller approved a refund for a taxpayer in that situation, with the claim processed through the Credits Verification Section of the Revenue Accounting Division. Refund eligibility depends on your own facts.

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/9212L1222D11

Original ruling text

December 8, 1992

Dear **:

Please forgive the delay in my response to your request for a refund of
sales tax on the purchase of an electric mobility cart (three wheeler)
for **.

Electric powered carts used in lieu of wheel chairs qualify for exemption
from sales tax without a prescription. You may also purchase repair parts
and services for the cart tax free with an exemption certificate. Your
refund has been approved and I have instructed the Credits Verification
Section of the Revenue Accounting Division to process the refund claim.
However, the six dollar battery fees are not exempt.

This opinion is based on the fads presented. Different facts, though
similar, might lead to different answers. Should you have any questions,
or need more information, please do not hesitate to write or call. My
phone number is 1-800-531-5441 ext. 3-4675.

Sincerely,

Tom Soto
Tax Administration Division