Texas Tax Code

§ 152.086 — MOTOR VEHICLES DRIVEN BY HANDICAPPED PERSONS

TX § 152.086Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 152. TAXES ON SALE, RENTAL, AND USE OF MOTOR VEHICLES · Art. E. EXEMPTIONS

Statute text

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(a)The taxes imposed by this chapter do not apply to the sale or use of a motor vehicle that:

(1)has been or will be modified before the second anniversary of the date of purchase for operation by, or for the transportation of, an orthopedically handicapped person; and

(2)is driven by or used for the transportation of an orthopedically handicapped person.

(b)The comptroller shall promulgate rules to ensure that motor vehicles exempted from taxation by this section are used primarily by orthopedically handicapped persons. The comptroller may require any individual seeking exemption under this section to present information establishing qualification for the exemption. (b-1) The seller of a motor vehicle may not collect the tax from the purchaser of the motor vehicle if the purchaser:

(1)signs at the time of the purchase an exemption certificate that:

(A)is on a form designated by the comptroller; and

…

Legislative history

Acts 2009, 81st Leg., R.S., Ch. 294 (H.B. 236), Sec. 1, eff. September 1, 2009.