Rebate for Purchase of Modified Vehicles

In accordance with Louisiana Revised Statute 47:305.72, a taxpayer may be eligible for a rebate of state sales taxes paid on the purchase of a motor vehicle that has been or will be modified for use by, or for the transportation of, a person who is permanently orthopedically disabled at the time of purchase.

Who Qualifies as Orthopedically Disabled?

An individual is orthopedically disabled if they experience 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.

Vehicles purchased for resale or lease, or vehicles used for non-personal, business, or commercial purposes, including ambulances, travel trailers, or other vehicles not designed to transport people, do not qualify for this sales tax rebate.

What are the 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; and,
• All modifications must be made based on a prescription or letter from one of the following:
  • A physician;
  • A licensed chiropractor; or
  • A driver rehabilitation specialist licensed by the state.

What are the Qualifying Modifications

If the purpose of the modi􀏐ied motor vehicle is for operation by an individual with an orthopedic disability, eligible vehicle modi􀏐ications may include:

• wheelchair lifts, hoists, or attached ramps; or
• modified brake, acceleration, or steering systems for easier operation.

If the purpose of the modified motor vehicle is for the transportation of an individual with an orthopedic disability, qualified vehicle modifications are limited to the following:

• wheelchair lifts, hoists, or attached ramps; or
• wheelchair hold down clamps or special seat restraints.

How do I Request the State Sales Tax Rebate

To request the rebate, submit Form R-1114 Orthopedic Disability Sales Tax Rebate Claim along with the required documentation. Submit your rebate request form and required documentation via email to [email protected]. Please note that the rebate may be claimed only after vehicular modifications have been made.

How do I get the Local Sales Tax Rebate?

If you purchased the vehicle on or after January 1, 2025, you may also be eligible for a rebate of parish sales taxes.

Contact your local taxing authority for more information.

Sales Tax Exemption for Adaptive Driving Equipment and Motor Vehicle Modifications

In accordance with Louisiana Revised Statutes 47:305.2(B)(13), adaptive driving equipment and motor vehicle modifications prescribed for personal use by a physician, a licensed chiropractor, or a Louisiana-licensed driver rehabilitation specialist, are exempt from state and local sales and use tax.

State Sales Tax Exemption Procedure

There is no exemption certificate for this exemption. Taxpayers are required to pay the sales tax due on the purchase of the equipment or modifications, then submit Form R-20127 Claim for Refund of Overpayment.

Procedural Best Practices

Taxpayers must provide documents showing both the sales tax paid on the transaction, and a valid prescription for the equipment or modification.

To receive the full amount of sales tax paid on the purchase of a pre-modified vehicle, the entire amount of the tax paid shall be listed on the invoice and registration documents with the Of􀏐ice of Motor Vehicles.

If the entire amount of sales tax paid for the purchase of a modified vehicle is not listed on the invoice, the taxpayer will need to file separately for the rebate and refund for overpayment on the modifications.

Please submit your claim for refund and required documentation via email to [email protected].