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Ezel / Tax Rulings / TX
TX 9301L1220A01 Motor Vehicle Tax 1993-01-27

Could a buyer title a vehicle tax-free before planned disability-related modifications were completed?

Short answer: Yes. The buyer could claim the historical exemption before completion by providing a written statement identifying the modification, when it would occur, and where it would be performed. The work had to occur within a reasonable time after purchase, followed by documentation to the Comptroller.

Apply this to your situation

This page answers the general question as of 1993. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1993
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 Tax Administration letter issued on one planned 1993 vehicle modification. It uses historical disability terminology quoted only to explain the ruling and predates modern Private Letter Ruling reliance terms. Unrelated taxpayers cannot treat it as binding protection. Eligibility, written statements, modification details, timing, installer identification, completion proof, title procedures, and reasonable-period standards may have changed. 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 Tax Administration Division allowed tax-free title under the historical disability exemption before planned vehicle modifications were completed.

The claimant had to provide a written statement identifying the modification, when it would be performed, and where it would be performed.

The work had to be completed within a reasonable period after purchase, and documentation of completion then had to be sent to the Comptroller.

What this means for you

Vehicle buyers with disabilities and adaptive-equipment installers

The historical exemption required specific advance documentation and timely follow-through.

Motor vehicle dealers and title professionals

An undocumented future intent was not the procedure described in the letter.

Common questions

Q: Could title be issued tax-free before modification?

A: Yes, with the required written statement.

Q: Was later proof required?

A: Yes.

Citations and references

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

Source

Original ruling text

January 27, 1993

Dear **:

This is in response to your letter dated January 14, 1993, regarding
motor vehicle tax as it applies to vehicles purchased with the intent
to modify the vehicle for an orthopedically handicapped individual.

It is acceptable to title a vehicle tax free under the orthopedic
exemption when a person provides a written statement identifying the
type of modification, when and where it will be performed.

The modification should be done within a reasonable period of time from
the purchase date. Documentation that the modification was done should
be forwarded to this office at that time.

This opinion is based on the facts presented. Different facts, though
similar, might lead to different answers. If you have any questions,
feel free to write or call me at 1-800-531-5441, extension 5-0330, or
512/463-4600.

Sincerely,

Bettie Peterson
Tax Administration Division

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