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 |