Was the Xerox/Kurzweil text-to-speech Personal Reader exempt for a legally blind user, and could previously paid sales tax be refunded?

Plain-English summary

The Xerox/Kurzweil Personal Reader was a portable optical scanner that converted typeset or typewritten text into speech.

When sold, leased, or rented for use by the legally blind, it qualified for exemption under Rule 3.284(c)(5). The purchaser had to issue an exemption certificate explaining why sales tax did not apply.

A purchaser who already paid tax could seek a refund by presenting the seller with a properly completed exemption certificate and could attach a copy of the ruling letter.

The ruling body addresses a legally blind user only despite the STAR subject label also mentioning dyslexia. A separate accession addresses dyslexia, so this page does not merge that holding into this document.

Common questions

Was the reading machine exempt for a legally blind user? Yes.

Was an exemption certificate required? Yes.

Could tax already paid be refunded? Yes, through the certificate procedure stated.

Did this body decide dyslexia use? No.

Citations and references

• 34 Tex. Admin. Code Rule 3.284(c)(5)

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/8909L0959A01

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN 78774

September 29, 1989

Dear *:

Thank you for your letter of September 18, 1989, concerning the
taxability of Xerox/Kurzweil Personal Reading Machine.

The Xerox/Kurzweil Personal Reader, a portable optical scanner
that reads typeset or typewritten text and turns it into speech,
qualifies for exemption under section (c)(5) of Rule 3.284 (Drugs,
Medicines, Medical Equipment and Devices) when sold, leased, or
rented for use by the legally blind. An exemption certificate is
required, meaning the purchaser must issue an exemption certifi-
cate stating the reason sales tax does not apply to the sale,
lease, or rental.

You may get a refund of the sales tax paid on the device by pre-
senting the *** a properly completed exemption
certificate. You may attach a copy of this letter to the exemp-
tion certificate.

I have enclosed a copy of Rule 3.284 and several exemption certi-
ficates. The certificates may be copied for use.

If you have any questions or need more information, you may call
toll-free 1-800-252-5555, ext. 3-4683. The regular number is 512/
463-4600. You may write me at Tax Correspondence, Comptroller of
Public Accounts.

Sincerely,
Eddie C. Washington
Tax Correspondence