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Motor Vehicle Sales Tax Exemption for an Adapted Vehicle

No Texas motor vehicle sales or use tax on a vehicle modified to be driven by, or to transport, a person with an orthopaedic disability. It is not veteran-specific, and it is worth more than most things that are.

Verified August 17, 2026

What this benefit is

What it's worth: The full 6.25% motor vehicle sales tax

Texas motor vehicle sales tax is 6.25%. On a $30,000 vehicle that is $1,875 — one of the largest single-transaction savings in this corpus.
The exemption covers the vehicle, not the cost of the adaptation.

Who is entitled to it

The vehicle is driven by, or used to transport, a person with an orthopaedic disability.
The vehicle has been, or will be, modified for that purpose.
Your home is in Texas.

Not sure whether that describes you?

Answer a few questions about this benefit specifically — we only ask what this one actually depends on, and we stop as soon as we know.

How to claim it

Deadline: At the time of purchase — claim it then, not later

1Sign the Comptroller's exemption certificate at the time of purchase — a seller who takes it in good faith is not liable for the tax, which is why they will accept it.
2If you are adapting the vehicle after buying it, you have until the second anniversary of purchase.
3Keep the adaptation invoices. The exemption can be reassessed if the vehicle is not used primarily for the exempt purpose.

Form: 14-318
File with: The seller at the time of purchase, or your county tax assessor-collector
Documents you will need: exemption certificate · proof of adaptation
No renewal needed: One-time, per vehicle. The Comptroller can assess the tax later if the vehicle turns out not to be used primarily for the exempt purpose.

Worth knowingWe publish this one even though it is not a veteran benefit, and we label it as such. It reaches a large number of disabled veterans, it is worth more in one transaction than several veteran-specific records are in a year, and nothing on a veteran benefits page would otherwise tell them it exists.

Worth knowingThe test is orthopaedic and functional, not a percentage. It turns on whether the disability affects getting into, out of, or operating a vehicle — so a veteran with a lower-limb condition and no high rating may qualify where a 100%-rated veteran with a non-orthopaedic condition does not.

Sources

authority · statuteTex. Tax Code §152.086
operating · published policyTexas Comptroller — Tax Exemptions for People with Disabilities (Pub. 96-273)

This finder provides an informational match, not a government eligibility determination. The responsible agency decides your application.