Texas Disability Law - Tax Exemptions

Texas Law

• Allows people with disabilities to purchase certain items and services free of State sales tax.
• Examples of exempt items include the following: prescription and over-the-counter drugs; hearing aids; prosthetic devices; prescription lenses; telecommunication devices for the deaf; Braille wristwatches, writers, and electronic equipment; adaptive computer software; lighted smoke alarms and doorbells; and dietary supplements.
• To document that the sale is exempt from sales tax, the purchaser must give the seller a prescription or a tax exemption certificate available from the Texas Comptroller of Public Accounts.
• Vehicles that are modified (within two years from date of purchase) to be driven by, or to transport, people with orthopedic disabilities are exempt from the motor vehicles use and sales tax. Modifications made to vehicles to accommodate such persons are also exempt.
• To receive these exemptions, the purchaser must complete the Title Application Tax/Affidavit Form, available from the Texas Comptroller of Public Accounts.

Texas Legal Citation

• Items and Services:
  Texas Tax Code, Section 151.313
• Vehicles/Modifications:
  Texas Tax Code, Section 152.086

Contact

• Texas Comptroller of Public Accounts
  (800) 252-5555; (TTY)(800)735-2988
  

For More Information

• Texas Comptroller of Public Accounts
  (800) 252-5555; (TTY) (800)735-2988
  "State Tax Exemptions for People with Disabilities" brochure
  

Relevant Federal Laws

• Internal Revenue Service, Internal Revenue Code:
  (800) 829-1040
  
• Tax Assistance for People with Disabilities
  
• Tax Highlights for Persons with Disabilities