Sales Tax Exemption for Disabled Person

    Posted by Kathy Cormier on May 11, 2011 5:29:00 AM

    QUESTION

    I have an insured (mother) who just purchased a wheelchair friendly van for use as private passenger auto.
    Her young son is disabled and listed as the disabled person on the MVU33 form. The form is signed by his doctor also.
    The RMV-1 from the dealership is written up in the Mothers name.

    Will the RMV allow the MVU 33?
    Any suggestions as to what other documents will be needed?

    Thank you



    ANSWER

    Kathy Cormier: Here is the training update from the RMV on the new MVU form, you need to have both the parent and disabled person listed on the RMV-1…see the Required Documentation section of the training update…this should answer your questions, if not let me know.

    MAIA September 21, 2011 UPDATE – Mass DOT Registry of Motor Vehicles Division

    Sales Tax Exemption for Disabled Customers

    Sales tax statute allows for a sales/use tax exemption for a motor vehicle purchased by and for the use of a person who has suffered the loss of two or more limbs, or the loss of at least 80% of the use of two or more limbs. This exemption also applies to the purchase of a motor vehicle by a non-disabled legal guardian of a person with this type of disability.

    A Form MVU-33 from the Massachusetts Department of Revenue must be completed to apply for this exemption.

    An eligible customer can only apply this exemption to one registered motor vehicle at a time.

    This exemption only applies to the type of disability described above. A customer does not automatically qualify for this exemption just because he/she has a handicap plate or placard.

    Legal Guardians of Disabled Persons

    The Massachusetts Department of Revenue (DOR) has determined that this exemption also applies to the purchase of a motor vehicle by a non-disabled legal guardian of a person who suffers from the loss of two or more limbs, or the loss of at least 80% of the use of two or more limbs.

    Note: “legal guardian” can be the parent or guardian of a minor child under the age of 18, or can be a person who has been granted legal guardianship of a disabled adult by the court.

    Required Documentation

    To qualify for this exemption, the non-disabled legal guardian must provide the following documents to the RMV:

    • A Form MVU-33 bearing the disabled person’s name and address
    • An RMV-1 Form with the disabled person listed as one of the owners. This ensures that the disabled person's name will appear on the vehicle registration and title.
    • A document from the court indicating legal guardianship (ONLY required if the disabled person is 18 years or older)

    Revised MVU-33 Form

    Form MVU-33(Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle Transferred to a Disabled Person) has been revised with a revision date of 9/11.

    Two checkboxes have been added to the top of the form. The customer must check one of the boxes to indicate whether he/she (or the disabled person he/she has guardianship of) has lost two or more limbs, or has lost the use of two more limbs.

    • If the customer has lost two or more limbs, he/she must complete Part A of the form.
    • If the customer has lost the use of two or more limbs, he/she must complete Part A and also have a physician complete Part B., the declaration section of Part A has been revised to allow a legal guardian to sign the form.

    This information is designed to provide accurate and authoritative information regarding the subject matter covered. It is provided with the understanding that the author is not engaged in rendering legal, accounting or other professional service. If legal advice or other expert assistance is required, and the services of a competent, professional person should be sought.

    Topics: Registry, 2011

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