Form 14-318 - Texas Motor Vehicle Orthopedically Handicapped Exemption Certificate Page 2
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2Form 14-318 (Back)(Rev.6-11/2)
An orthopedically handicapped person is an individual who has limited movement of body extremities and/or
loss of physical function. 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.
A motor vehicle is exempt from sales and use tax if:
- it has been or will be specifically modified for operation by or for the transportation of a person who is
orthopedically handicapped at the time of purchase; and
- is primarily driven by, or primarily used for the transportation of, an orthopedically handicapped person.
Eligible purchasers are individuals, partnerships, corporations or associations who may purchase vehicles
under this exemption if the requirements are satisfied. An institution, facility or retirement community is not
required to identify a particular eligible orthopedically handicapped person or to provide a practitioner’s
statement.
A motor vehicle modified for operation by an orthopedically handicapped person is a vehicle that has
been permanently modified by altering such items as the conventional brake, acceleration system or
steering system to facilitate the operation of the vehicle by an orthopedically handicapped driver.
A motor vehicle modified for transportation of an orthopedically handicapped person is a vehicle that
has been permanently modified by the installation of such items as a wheelchair lift, hoist, attached ramp,
wheelchair hold-down clamps, raised roof or special seat restraints other than conventional seat belts to
allow for the transportation of an orthopedically handicapped person in a reasonable manner.
Primarily driven by or primarily used for the transportation of an orthopedically handicapped person
means that the motor vehicle must be driven by or used for the transportation of an orthopedically handi-
capped person at least 80 percent of the motor vehicle’s operating time.
Modifications that DO NOT qualify a motor vehicle for exemption include, but are not limited to:
- installation of standard factory options, such as an automatic transmission, power seats, power windows
or adjustable pedals;
- installation of weight-bearing grab bars or handicap assist handles;
- installation of running boards or steps;
- installation of steering wheel spinner knobs;
- installation of nonelectrical carriers designed for bicycles or wheelchairs;
- installation of standard trailer hitches; or
- the addition of ramps, including bi-fold ramps, that are not permanently attached to the vehicle.
A person claiming this exemption must present to the seller or County Tax Assessor-Collector:
- a properly completed Comptroller Form 14-318, Texas Motor Vehicle Orthopedically Handicapped Exemption
Certificate; and
- a restricted Texas driver license, issued to the qualified orthopedically handicapped person, 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 that has not been modified; or
- a statement from a licensed practitioner of the healing arts that the qualified orthopedically handicapped
person requires adaptive devices and/or modifications necessary to reasonably operate or transport the
orthopedically handicapped person. This requirement is satisfied by the practitioner’s signature on the
Texas Motor Vehicle Orthopedically Handicapped Exemption Certificate.
If you have questions or need additional information, please call (800) 252-1382 or visit the Comptroller’s
website at
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