Ezel / Tax Rulings / TX
TX 9908614L Motor Vehicle Tax 1999-08-12

Did an electric parking brake, entry-assist handle, and quick-release steering device qualify a vehicle buyer with arthritis for Texas's disability exemption?

Short answer: The electric parking brake qualified because the customer's arthritis prevented her from setting a manual brake and required the modification. The entry-assist handle and quick-release steering device did not qualify. With the stated condition and qualifying brake modification, the vehicle sale was exempt.

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 modifications 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 modification 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 approved the motor vehicle sales tax exemption for a customer with arthritis in her hands because an electric parking brake was a qualifying required modification.

The customer could not set a manual parking brake, which made the electric brake necessary. The Comptroller therefore treated the vehicle sale as exempt on the stated facts.

Two other installed items did not qualify: an entry-assist handle and a quick-release steering device. The exemption rested on the electric parking brake and the customer's condition, not on every modification made to the vehicle.

What this means for you

Mobility vehicle dealers

Evaluate each modification separately. One qualifying required device could support the historical exemption even when other installed devices did not qualify.

Buyers with disabilities

The letter connected the exemption to functional necessity: the customer could not operate a manual parking brake because of her condition.

Auto dealerships

Keep records showing the medical limitation, the required modification, and the specific device installed.

Common questions

Q: Did the electric parking brake qualify?

A: Yes.

Q: Why?

A: The customer's arthritis prevented her from setting a manual parking brake.

Q: Did the entry-assist handle qualify?

A: No.

Q: Did the quick-release steering device qualify?

A: No.

Citations and references

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

Source

Original ruling text

August 12, 1999

Dear ****:

Thank you for your request for motor vehicle sales tax information.

You have a customer who has arthritis in her hands. This customer purchased a
vehicle from you and has had installed an entry assist handle, a quick release
steering device, and an electric parking brake. The customer is claiming
exemption from the motor vehicle sales tax under the orthopedically handicapped
exemption.

The entry assist handle and quick release steering device are not qualifying
modifications for this exemption. However, the electric parking brake is a
qualifying modification. It is my understanding that your customer's condition
is such that she is unable to set a manual parking brake, thus requiring the
electric parking brake modification. As such, the sale of the motor vehicle
(with this condition and the qualifying modification) is exempt from motor
vehicle sales tax.

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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