The definitions of eligible person and vehicle modifications are on the back of the certificate.
Claiming this exemption: present a properly completed Form 14-318 and a restricted Texas driver license or a statement from a licensed practitioner of the healing arts
Operating time: to be exempt, the vehicle must be driven by or used for the transportation of an orthopedically handicapped person at least 80 percent of operating time
Modifications that do not qualify: these include, but are not limited to, standard factory options, grab bars, running boards or steps, and standard trailer hitches
Purchaser: complete this certificate and provide it to the selling dealer or County Tax Assessor-Collector
False statement: Tax Code §152.101 provides a penalty to a person who signs a false statement
| Question | Answer |
|---|---|
| Form Name | Form 14-318 |
| Form Length | 2 pages |
| Fillable? | Yes |
| Fillable fields | 30 |
| Avg. time to fill out | 5 min |
| Issuing Authority | Texas Comptroller of Public Accounts |
| Applicable State | Texas |
| Tax Type | Motor Vehicle Sales and Use Tax |
| Edition | Rev 2-17 |
| Where to send | Selling dealer or County Tax Assessor-Collector |
| Matches the agency's file | Yes, checked October 2, 2026 |
| Other names | 14-318, Form 14-318, Texas Form 14-318, Texas Motor Vehicle Orthopedically Handicapped Exemption Certificate |
| Official source | Form 14-318 (Rev 2-17), Texas Comptroller of Public Accounts |
14 318 Form isn’t the one you’re looking for?