STATE TAX EXEMPTIONS FOR PEOPLE WITH DISABILITIES

Authored by BlueAngel on
Saturday, July 10, 2004

State Tax Exemptions for People with Disabilities is information from the State Comptroller for Public Accounts. This Texas State Publication is useful information for anyone regarding purchases by citizens with disabilities. The addresses, e-mail address and various phone numbers are included.

Tax Publications

State Tax Exemptions for People with Disabilities
May 2003

The Texas sales tax and motor vehicle sales tax laws allow people with disabilities to purchase certain items and services tax free. Many items and services are specifically tax-exempt by law. Some items that are normally taxed are exempt when purchased with a prescription; others require an exemption certificate. (See Items and Services Exempt from State Sales and Use Tax on page 2 of this publication.)

Sales Tax

People with disabilities can purchase certain items and services tax-free. Some items are tax exempt by law, while others are exempt if the buyer provides the seller with a prescription or an exemption certificate. Examples of items in the different categories are listed on page 2 of this brochure.

Tax exempt by law

Items that are exempt by law can be purchased any time without paying tax. There is also no tax on repairs, modifications and maintenance services to these exempt items.

Tax exempt under certain conditions

Some items are exempt when purchased for medical reasons or to allow people with disabilities to function independently. Devices for adapting household appliances can be exempt, for example. To buy the items in this category tax free, the buyer must give the seller or service provider a prescription or an exemption certificate. The exemption also applies to repairs, maintenance and modification of the exempt item.

Exemption certificate

An exemption certificate is a form that documents that no tax is due on a sale and shows why the customer claims exemption from the tax. A short phrase such as "food for guide dog" will suffice. The retailer keeps the form in case of an audit. You can download and copy the Texas Sales and Use Tax Exemption Certificate (form 01-339) from the Comptroller's Window on State Government Web site at www.window.state.tx.us.

Refund

If you mistakenly pay tax on an exempt item, you can either contact the retailer for a refund or request a refund from the Comptroller. Please submit an exemption certificate or a copy of the prescription as documentation for the refund. The Comptroller's office must receive the claim for refund within four years of the date of purchase. For more information on refunds, review Rule 3.325 on our Web site.

Your refund request with supporting documentation should be mailed to:

If you have questions regarding a refund request or need a form, you may e-mail us at refundreq.revacct@cpa.state.tx.us or call 1-800-531-5441, extension 3-4545. The direct number in Austin is 512/463-4545.

Motor Vehicle Sales and Use Tax

Cars, vans, trucks, and other vehicles are taxed under the motor vehicle sales and use tax law. Vehicles are exempt if they are modified for operation by, or transportation of, people with orthopedic disabilities. Examples of vehicle modifications include hand controls, left side accelerator pedals, raised ceilings, and wheelchair ramps and lifts.

To receive the tax exemption, the purchaser should complete the Title Application/Tax Statement form with a statement that the vehicle has been purchased to transport or be driven by someone with an orthopedic disability and a description of the modification.

No tax is due on adaptive devices, the labor to install those devices, or any charge to remodel the vehicle to accommodate the driver or passenger with an orthopedic disability. This exemption does not extend to travel trailers or other vehicles that are not designed to transport people.

Refund

If you paid tax in error on an exempt vehicle, you can write the Comptroller's office to claim a refund. Your request must include a copy of the tax receipt that the county issued on the purchase of the vehicle, the purchaser's social security number, and documentation (such as an installer's invoice) that the vehicle has been modified.

The motor vehicle tax is due at the time a vehicle is purchased. The tax exemption covers the purchase of a modified vehicle or a vehicle that will be modified shortly after being bought, to transport or be driven by someone with an orthopedic disability.

Items and Services Exempt from State Sales and Use Tax

Vision Hearing Mobility
Exempt by Law Braille wristwatch, note-taking device, embossing device, writer, and paper
Braille electronic equipment
Braille-n-Print
Braille 'n Speak
CCTV device to enlarge print
Large print computer terminal
Laser cane
Light probe
Pocket Braille
White cane
Hearing aid and batteries
TDD or TYY and all materials, paper , and printing ribbons used in that equipment
Bedside rails
Brace or special corset
Breathing Machine
Cane
Catheter
Cervical collars
Crutch grips, and tips
Elastic rib belt
Hospital bed
Mobility Cart
Orthopedic device
Orthopedic shoes
Prosthesis
Sling
Walker
Wheelchair, cushions, repair parts, and safety belts
Prescription Required Corrective lenses
Electronic mobility aid
Magnifier
Low-vision optical aid
Telescope
Adaptive device such as equip ment used to modify a farm tractor or appliances or equipment in the home
Bath chair
Heat lamp
Heating pad
Hydrocollator heating unit
Hydrocollator steam pack
Infrared lamp
Inhalator
Lift
Massage device
Oxygen, masks, units, tents
Ramp for residence (materials charge must be separate from the charge for installation)
Special restroom fixtures
Stair glide
Tiltchair
Ultrasound unit for treatment of muscle tissue
Whirlpool pump
Exemption Adaptive device or software for computers used by people who are blind or visually impaired
Guide dog, including food and grooming
Harness for dog guide
Talking clock
Adaptive device or software for computers used by people who are deaf or hearing impaired
Audio loop
Hearing dog, including food, grooming, and orange leash
Light signal and device to adapt items such as a TDD or telephone, doorbell, or smoke alarm
Captioning Decoder
Accessories for a mobility cart
Support dog, including food, grooming, and orange leash
Adjustable eating utensil for use by an individual who does not have full use of hands or arms to facilitate independent eating

Need More Assistance?

Email us at tax.help@cpa.state.tx.us. Call us toll free. Visit one of our local field offices.
In compliance with the Americans with Disabilities Act, this document may be requested in alternative formats by calling one of our toll-free numbers listed above, 512/475-0900 (FAX), or 1-800-RELAY-TX (TDD).

96-273
(05/03)

Carole Keeton Strayhorn
Texas Comptroller of Public Accounts Window on State Government
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RELIGOUS SYMBOLS ON FEDERAL PROPERTY?????

Authored by BlueAngel on
Sunday, July 04, 2004

BELOW IS A REPLY TO AN EMAIL SENT TO ONE OUR READERS AND SENT IT ON TO THE REST OF US.

LET US KNOW WHAT YOU THINK?

Cross on Federal Property??

Did you see in the news last week where the A C L U doesn't want any crosses on any Federal property?

Cross on Federal Property??

Well duh......... (Scroll Down)

( AM UNABLE TO DISPLAY A PHOTO OF A MILITARY CEMETARY WITH A FIELD OF VARIOUS RELIGIOUS SYMBOLS DISPLAYED AS HEADSTONES)

Let them try and remove these!! What are these people thinking?? At what point do we say, enough is enough? Please pass this on to as many people possible even if you normally don't do this type of thing. Some messages just need to be forwarded and this is most certainly one of them.