Form 14-318 – Texas Motor Vehicle Orthopedically Handicapped Exemption Certificate

Form 14-318, the Texas Motor Vehicle Orthopedically Handicapped Exemption Certificate, allows eligible Texas residents to claim an exemption from motor vehicle sales and use tax on vehicles modified for orthopedically handicapped individuals. Issued by the Texas Comptroller of Public Accounts, this certificate must be submitted to the selling dealer or County Tax Assessor-Collector at the time of purchase. Related forms include the Disability Parking Certificate and the Texas Sales Tax Exemption Certificate.

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Form 14-318 PDF Details

Form 14-318 is used by Texas residents with orthopedic handicaps to claim a sales and use tax exemption when purchasing a vehicle modified for their mobility needs. Eligible buyers include individuals certified by a practitioner of the healing arts or those holding a restricted Texas Driver License indicating an orthopedic impairment.

To qualify for the exemption, the modified vehicle must be used at least 80% of the time for or by the orthopedically handicapped person. This rule ensures the exemption applies only to those who genuinely depend on an adapted vehicle for daily transportation.

Qualifying vehicle modifications include hand controls, wheelchair lifts, lowered floors, raised roofs, extended mirrors, and other adaptive devices required specifically for the handicapped user. Factory-installed accessibility features available to the general public do not count as qualifying modifications under this exemption.

Buyers must complete the certificate and submit it at the point of sale to either the dealer or the County Tax Assessor-Collector. Filing false information on this certificate carries legal penalties under Texas law. For related exemption documents, see the Texas Sales Tax Exemption Certificate, the Texas Application for Exemption, and the Texas Form 01-114.

Question	Answer
Form Name	14 318 Form
Form Length	2 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	30 sec
Issuing Authority	Texas Comptroller of Public Accounts
Applicable State	Texas
Tax Type	Motor Vehicle Sales and Use Tax
Other names	form 14 318, orthopedically handicapped, handicapped exemption, form motor vehicle exemption

How to Edit 14 318 Form Online for Free

How to Fill Out Form 14-318 Online

Completing this motor vehicle exemption certificate is straightforward with the FormsPal PDF editor. Follow these steps:

Step 1: Click the "Get Form" button at the top of this page to open the online editor. Fill in the fields on page 1, which include purchaser information, vehicle details, and the orthopedically handicapped person's information:

Step number 1 in submitting texas form handicapped

Step 2: The editor lets you add text, correct entries, and add a signature. Complete all required fields on page 2, including the purchaser's exemption claim, a copy of the restricted Texas Driver License or practitioner statement, the purchaser's signature, and the practitioner's certification section:

texas form handicapped completion process explained (part 2)

Step 3: Review every field carefully before finishing. Click "Done" to save your completed form. Your document is stored in your FormsPal account for easy printing or download.

Who Qualifies for the Motor Vehicle Orthopedic Exemption?

The exemption applies to Texas residents who purchase or receive a motor vehicle modified for an orthopedically handicapped person. The buyer, the handicapped individual, or an immediate family member may be the purchaser. Certification from a practitioner of the healing arts or a restricted Texas Driver License is required as evidence of the qualifying condition.

What Vehicle Modifications Are Eligible?

Eligible modifications include hand controls, wheelchair lifts, lowered floors, raised roofs, extended mirrors, and other adaptive devices required for the orthopedically handicapped user. Standard factory options available to the general public do not qualify. The vehicle must be used at least 80% of the time by or for the handicapped individual. See also the Disability Parking Certificate and the Texas VTR-214 Parking Placard for related disability resources.

Where Do I Submit Form 14-318?

Submit the completed certificate to the selling dealer or the County Tax Assessor-Collector at the time of vehicle purchase. Keep a copy of the signed certificate for your records. Filing false statements on this form is a criminal offense under Texas law. For additional motor vehicle forms, browse the Other Forms section on FormsPal.