Specifically, the Texas Tax Code exempts from sales and use tax the purchase of a motor vehicle by a disabled person or a surviving spouse, parent, or guardian of a deceased disabled person for their own use, provided that:
* The disabled person is a Texas resident.
* The disabled person has a valid disabled parking permit issued by the Texas Department of Transportation.
* The vehicle is to be used primarily to transport the disabled person.
If you meet the above requirements, you may be eligible for the sales tax exemption. To claim the exemption, you will need to provide the seller with a completed and signed Form 12-289, Certificate of Exemption for Vehicles Purchased by or for the Use of Disabled Persons. You can find this form on the Texas Comptroller of Public Accounts website.
It's important to note that the sales tax exemption only applies to the sales tax on the vehicle. You will still need to pay any other applicable fees, such as the registration fee and the title fee.
