Did installing an emergency-vehicle alerting device for a deaf or hard-of-hearing driver qualify the vehicle for Texas's disability exemption?

Plain-English summary

The Texas Comptroller denied the motor vehicle tax exemption for a vehicle equipped with an alerting device that warned a deaf or hard-of-hearing driver about nearby emergency sirens.

The historical statute described in the letter covered a vehicle modified for a person with an orthopedic disability. It defined that status by limited movement of body extremities, and the letter said a hearing deficiency was not within that definition.

What this means for you

Adaptive-equipment installers

Installing safety equipment did not by itself bring the vehicle within the particular historical exemption.

Deaf and hard-of-hearing drivers

This 1997 letter applied a narrow orthopedic-disability definition; current exemptions should be checked under current law.

Common questions

Q: Did the alerting device qualify the vehicle for the exemption?

A: No.

Q: What limitation did the letter apply?

A: The historical exemption covered limited movement of body extremities, not hearing deficiency.

Citations and references

• The letter described the motor vehicle tax statute without identifying a section number.

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=MVT
• Opinion: https://star.comptroller.texas.gov/view/9703283L

Original ruling text

March 3, 1997

Dear **:

Thank you for your letter requesting tax information.

Facts: Your company installs assistive listening or "alerting devices" for
drivers who are deaf or hard of hearing. The devices alert drivers who are
deaf or hard of hearing that an emergency vehicle is in their vicinity with
siren activated. You ask if the installation of such a device would qualify a
motor vehicle for a motor vehicle sales tax exemption.

Response: The motor vehicle tax statute has no exemption for a motor vehicle
equipped with a system such as you described. The statute allows an exemption
for a motor vehicle modified for an orthopedically handicapped person. An
orthopedically handicapped person is defined as a person with limited movement
of body extremities. A hearing deficiency would not be considered an
orthopedic handicap.

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

If you have any questions, please do not hesitate to call one of our tax
specialists toll free at 1-800-252-1382. The direct number is 512/463-4600.
You may also write to Tax Policy Division, Comptroller of Public Accounts.

Sincerely,
Curt Swenson
Tax Policy Division