Did modifying a motorhome to restrain and carry a heart patient's oxygen equipment qualify for Texas's disability vehicle exemption?

Plain-English summary

The Texas Comptroller denied the disability motor vehicle tax exemption for a motorhome modified to restrain and carry a buyer's oxygen equipment.

The buyer described coronary heart disease and oxygen equipment including a concentrator and portable and cart-mounted bottles. The 1999 letter defined an orthopedically handicapped person as someone with limited movement of body extremities and said the buyer did not appear to meet that definition.

The exemption also required the vehicle to be primarily driven by or transport the qualifying person and to need a special modification for that use. Hand controls and a wheelchair lift were examples. The Comptroller said the oxygen-equipment modification was not one previously allowed by rule or hearing.

What this means for you

Buyers with disabilities

The historical exemption did not cover every medically necessary vehicle change. It applied a specific definition and required a qualifying modification.

Mobility and motorhome dealers

Equipment-storage or restraint work was not treated the same as driving controls or a wheelchair lift in this letter.

Tax professionals

Do not infer current eligibility from a diagnosis alone. Match the current legal definition and modification rules to the person's actual limitations and vehicle use.

Common questions

Q: Did the buyer qualify under the letter's definition?

A: The Comptroller said he did not appear to qualify.

Q: Did the oxygen-equipment restraints qualify as a modification?

A: No.

Q: What examples did the letter give of qualifying modifications?

A: Hand controls and a wheelchair lift.

Citations and references

• The letter did not identify a statute or administrative rule by 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/9901073L

Original ruling text

January 13, 1999

Dear Mr **:

Thank you for your request for motor vehicle tax information.

You state you are a disabled heart patient with coronary heart disease. You
have oxygen equipment that includes an oxygen concentrator, small portable
bottles and larger bottles on a cart. You are purchasing a motor home that
will have to be modified to restrain and carry this equipment. You ask if the
purchase of the motor home will be exempt from motor vehicle sales tax.

Response: The motor vehicle sales and use tax 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. To qualify for the exemption, the vehicle (1) must be
driven primarily by an orthopedically handicapped person or be used primarily
for transporting an orthopedically handicapped person, and (2) must require
special modification for that use. [Examples of qualifying modifications are
hand controls or a wheelchair lift.] It does not appear that you meet the
definition of orthopedically handicapped and the modification is not one that
has been allowed either by rule or hearing.

This opinion is based on the information 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,

Joan Hale
Tax Policy Division