1. (a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise.

   1. (1) A motor vehicle modified for operation by an orthopedically handicapped person is:

      1. (A) a vehicle that has been specially modified by altering such items as the conventional brake, acceleration, or steering systems to facilitate the operation of the vehicle by an orthopedically handicapped driver; or
      2. (B) a vehicle that has been specially modified by installing such items as a wheelchair lift, hoist, or attached ramp to allow an orthopedically handicapped driver to enter the vehicle.
   2. (2) A motor vehicle modified for transportation of an orthopedically handicapped person--A vehicle that has been specially modified by the installation of such items as a wheelchair lift, hoist, attached ramp, wheelchair hold-down clamps, or special seat restraints other than conventional seat belts to allow for the transportation of an orthopedically handicapped person in a reasonable manner.
   3. (3) Orthopedically handicapped person--An individual who has limited movement of body extremities and/or loss of physical functions. The physical impairment must be such that the person is either unable to operate, or be transported in a reasonable manner in, a motor vehicle that has not been specially modified.

2. (b) Vehicles exempted. A motor vehicle is exempt from sales and use tax if:

   1. (1) it has been or will be modified for operation by, or for the transportation of, a person who is orthopedically handicapped at the time of purchase; and
   2. (2) is primarily driven by, or primarily used for the transportation of, an orthopedically handicapped person.
3. (c) Eligible purchasers. An individual, partnership, corporation, or association may purchase a vehicle under this exemption if the requirements of this section are satisfied.

4. (d) Documentation required for exemption.

   1. (1) Motor vehicle modified for operation by an orthopedically handicapped person. A person claiming this exemption must present to the county assessor and collector of taxes:

      1. (A) a restricted Texas driver's license which requires a modification restriction on the vehicle and verifies that the orthopedically handicapped driver is so physically impaired as to be unable to operate a motor vehicle which has not been modified; or
      2. (B) an invoice or other appropriate document from an installer of special equipment which describes both the modification and the vehicle being modified.
   2. (2) A motor vehicle modified for transportation of an orthopedically handicapped person. A person claiming this exemption must present to the county assessor and collector of taxes a copy of a prescription or statement from a licensed practitioner of the healing arts identifying the adaptive devices and/or modifications that are necessary to reasonably transport the orthopedically handicapped person or an invoice or other document from an installer of special equipment. The invoice or document must describe modification and the vehicle being modified for transporting an orthopedically handicapped person.
   3. (3) Alternate documentation. If the documentation is unavailable at the time of registration, the person claiming this exemption must present a sworn statement describing the modification to be made and the installer who will be making the modification. This sworn statement should be made on the seller, donor, or trader's affidavit form.
5. (e) Time period to complete modifications. Modifications to motor vehicles purchased on or after October 1, 2003 must be completed within two years of the date of purchase or the exemption is invalid.

Source Note:The provisions of this §3.84 adopted to be effective April 25, 1978, 3 TexReg 1347; amended to be effective May 3, 1982, 7 TexReg 1570; amended to be effective September 18, 2006, 31 TexReg 8002.