Sales Tax Exemption for Stairlifts in Texas đźŹ
Why Tax Exemptions Matter for Accessibility
State policies support accessibility by excluding mobility aids—like stairlifts—from sales tax when prescribed for individuals with disabilities. This reduces the cost of essential equipment and home adaptations, making independence more attainable.
Texas Sales Tax Exemption for Stairlifts
According to the Texas Comptroller, mobility aids and adaptive equipment—such as stair glides or stairlifts—are exempt from state sales and use tax when accompanied by a valid prescription or properly completed exemption certificate comptroller.texas.gov+8comptroller.texas.gov+8comptroller.texas.gov+8. Installers that permanently affix lifts to a residence are covered as real property, so no additional tax applies star.comptroller.texas.gov.
How to Qualify for Exemption
To benefit from the exemption, follow these steps:
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Obtain documentation – Submit a prescription or Form 01‑339 (Texas Sales & Use Tax Exemption Certificate) to the provider.
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Ensure installation meets criteria – For permanent installs, no partial tax is applied; mobile units require the certificate comptroller.texas.gov+3comptroller.texas.gov+3g-pisd.org+3.
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Keep records – Retain proof of the prescription or exemption certificate for audit purposes.
Trusted Source: Texas Comptroller of Public Accounts
For official, up‑to‑date guidance on eligibility, documentation, and claims, consult the Texas Comptroller of Public Accounts directly comptroller.texas.gov+2comptroller.texas.gov+2comptroller.texas.gov+2.
