Orthopedic Disability Sales Tax Rebate

Rebate for Modified Vehicles Used To Assist Orthopedically Disabled Persons

Louisiana Revised Statute 47:305.72

You may be eligible for a rebate of state sales taxes paid on a motor vehicle that has been modified for use by, or for the transportation of, a person who is permanently orthopedically disabled at he time of purchase.

Who Qualifies as Orthopedically Disabled?

An orthopedically disabled person is someone with permanent, limited movement of limbs and loss of physical function, such that they:

• Cannot operate a standard (non-modified) motor vehicle, or
• Cannot be transported in a standard vehicle in a reasonable manner.

Eligibility Requirements

To qualify for the state sales tax rebate:

• The vehicle must be primarily driven by or used for transporting the orthopedically disabled person.
• The vehicle must have been purchased on or after July 1, 2019.
• All modifications must be made based on a prescription or letter from on of the following:
  • A physician,
  • A licensed chiropractor, or
  • A driver rehabilitation specialist licensed in Louisiana.

Qualifying Modifications

Eligible vehicle modification may include:

• Wheelchair lift, hoist, or attached ramp
• Wheelchair hold-down clamps or special seat restraints
• Modified brake, acceleration, or steering systems for easier operation

Local Sales Tax Rebate

If you purchased the vehicle on or after January 1, 2025, you may also be eligible for a a rebate of parish sales taxes. Contact your local taxing authority for more information.

To request the rebate, submit Form R-1114 Orthopedic Disability Sales Tax Rebate Claim after reviewing the required documentation. Please submit your rebate request form and required documentation via email to [email protected]