People with disabilities may purchase certain items and services free of state sales tax. Examples of exempt items include prescription and over-the-counter drugs; hearing aids; prosthetic devices; prescription lenses; telecommunication devices for the deaf; Braille wristwatches, writers and electronic equipment; adaptive computer software; lighted smoke alarms and doorbells; and dietary supplements.
Vehicles that are modified (within two years from the date of purchase) to be driven by, or to transport, people with orthopedic disabilities can be exempt from the motor vehicles use and sales tax. Modifications made to vehicles to accommodate such persons are also exempt.
To document that a sale is exempt from sales tax, the purchaser must give the seller a prescription or a tax exemption certificate available from the Texas Comptroller of Public Accounts. Visit their web site for all forms and up to date information.