Ezel / Tax Rulings / TX
TX 9906521L Motor Vehicle Tax 1999-06-30

Did moving a vehicle's turn-signal control to the right side of the steering column qualify for Texas's disability vehicle exemption?

Short answer: Yes. Moving the turn-signal control to the right side of the steering column was a qualifying modification for the driver with left-side paralysis. The modification had to be required at the time the vehicle was purchased.

Apply this to your situation

This page answers the general question as of 1999. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1999
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 Comptroller letter issued on the specific medical condition and modification presented. It dates from 1999, predates modern Private Letter Ruling reliance terms, and cannot be treated by unrelated taxpayers as binding protection. Disability-exemption terminology and timing requirements may have changed, so verify current Texas law before relying on it. 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 Comptroller said moving the turn-signal control to the right side of the steering column was a qualifying modification for a driver with left-side hemi-paraplegic paralysis.

The driver stated that the paralysis required the relocated control. The Comptroller added a timing condition: the modification had to be required when the vehicle was purchased.

What this means for you

Drivers with disabilities

The historical result tied the modification to the driver's functional need, not simply a preference for a different control location.

Mobility vehicle dealers

Document that the right-side control was required at the time of vehicle purchase.

Auto dealerships

The letter approved this specific modification and medical condition. Other devices or facts could receive a different answer.

Common questions

Q: Did moving the turn-signal control qualify?

A: Yes.

Q: Where was it moved?

A: To the right side of the steering column.

Q: What condition required it?

A: Hemi-paraplegic paralysis affecting the driver's left limbs.

Q: When did the need for the modification have to exist?

A: At the time the vehicle was purchased.

Citations and references

  • The letter did not identify a statute or administrative rule by number.

Source

Original ruling text

June 30, 1999

Dear Mr. *:

Thank you for your request for motor vehicle tax information.

You state that you have hemi-paraplegic paralysis on your left limbs that
requires you to have the motor vehicle turn-signal light indicator moved to the
right side of the steering column. You ask if this is a qualifying
modification for the orthopedically handicapped exemption.

The moving of the turn-signal light indicator to the right side of the steering
column is a qualifying modification. The modification must be required at the
time of purchase of the vehicle.

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 1-800-252-5555. 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

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