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Ezel / Tax Rulings / TX
TX 9906480L Motor Vehicle Tax 1999-06-09

Could a reused hand-control extension installed on a new vehicle's emergency brake qualify the sale for Texas's disability exemption?

Short answer: Yes, assuming the new vehicle itself was modified. The customer needed a hand control for the emergency parking brake because he had limited or almost no movement in his left leg. Reusing an extension device removed from his previous vehicle did not prevent the modification from qualifying.

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 modification 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 said a hand-controlled extension device reused from a customer's previous vehicle could qualify a new vehicle sale for the disability exemption.

The customer had limited or almost no movement in his left leg and needed a hand control to set the emergency parking brake. The extension device would be removed from his old vehicle and installed on the new vehicle.

The approval carried an express condition: the new vehicle itself had to be modified. On that assumption, the reused device was a qualifying modification.

What this means for you

Mobility vehicle dealers

The historical letter did not require the qualifying device to be newly purchased. It required an actual modification to the new vehicle.

Buyers with disabilities

Reusing adaptive equipment did not defeat the exemption on these facts, where the equipment addressed the buyer's inability to operate the emergency brake with his leg.

Auto dealerships

Document both the buyer's need and the installation on the vehicle being purchased.

Common questions

Q: Could the hand-control device come from the old vehicle?

A: Yes.

Q: What did it operate?

A: The new vehicle's emergency parking brake.

Q: What condition did the Comptroller impose?

A: The new vehicle itself had to be modified.

Citations and references

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

Source

Original ruling text

June 9, 1999

Dear **:

Thank you for your request for motor vehicle tax information.

You have a customer who is orthopedically handicapped (he has limited or almost
no movement in his left leg). He is purchasing a motor vehicle and needs
modification to the emergency parking brake. He needs to have a hand control
to set this brake. You ask if the sale of this vehicle is exempt from tax
under the orthopedically handicapped exemption.

I understand that a hand-controlled extension device is being removed from the
customer's previous vehicle to be installed on the emergency brake of the new
one. Presuming the vehicle itself is modified, this would be a qualifying
modification for exemption.

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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