Bill Text: TX HB300 | 2023-2024 | 88th Legislature | Engrossed


Bill Title: Relating to an exemption from sales and use taxes for certain family care items.

Spectrum: Slight Partisan Bill (Democrat 42-23)

Status: (Engrossed - Dead) 2023-05-10 - Co-sponsor authorized [HB300 Detail]

Download: Texas-2023-HB300-Engrossed.html
 
 
  By: Howard, Button, Neave Criado, Thierry, H.B. No. 300
      Leach, et al.
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to an exemption from sales and use taxes for certain family
  care items.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 151.313, Tax Code, is amended by
  amending Subsection (a) and adding Subsections (g), (h), (i), and
  (j) to read as follows:
         (a)  The following items are exempted from the taxes imposed
  by this chapter:
               (1)  a drug or medicine, other than insulin, if
  prescribed or dispensed for a human or animal by a licensed
  practitioner of the healing arts;
               (2)  insulin;
               (3)  a drug or medicine that is required to be labeled
  with a "Drug Facts" panel in accordance with regulations of the
  federal Food and Drug Administration, without regard to whether it
  is prescribed or dispensed by a licensed practitioner of the
  healing arts;
               (4)  a hypodermic syringe or needle;
               (5)  a brace; hearing aid or audio loop; orthopedic,
  dental, or prosthetic device; ileostomy, colostomy, or ileal
  bladder appliance; or supplies or replacement parts for the listed
  items;
               (6)  a therapeutic appliance, device, and any related
  supplies specifically designed for those products, if dispensed or
  prescribed by a licensed practitioner of the healing arts, when
  those items are purchased and used by an individual for whom the
  items listed in this subdivision were dispensed or prescribed;
               (7)  a corrective lens and necessary and related
  supplies, if dispensed or prescribed by an ophthalmologist or
  optometrist;
               (8)  specialized printing or signalling equipment used
  by a person who is [the] deaf for the purpose of enabling the person
  [the deaf] to communicate through the use of an ordinary telephone
  and all materials, paper, and printing ribbons used in that
  equipment;
               (9)  a braille wristwatch, braille writer, braille
  paper and braille electronic equipment that connects to computer
  equipment, and the necessary adaptive devices and adaptive computer
  software;
               (10)  each of the following items if purchased for use
  by a person who is [the] blind to enable the person [them] to
  function more independently: a slate and stylus, print enlarger,
  light probe, magnifier, white cane, talking clock, large print
  terminal, talking terminal, or harness for a guide dog;
               (11)  hospital beds;
               (12)  blood glucose monitoring test strips;
               (13)  an adjustable eating utensil used to facilitate
  independent eating if purchased for use by a person, including a
  person who is elderly, has a physical disability [or physically
  disabled], has had a stroke, or is a burn victim, who does not have
  full use or control of the person's hands or arms;
               (14)  subject to Subsection (d), a dietary supplement;
  [and]
               (15)  intravenous systems, supplies, and replacement
  parts designed or intended to be used in the diagnosis or treatment
  of humans;
               (16)  an adult or a children's diaper;
               (17)  a baby wipe; and
               (18)  a baby bottle.
         (g)  A product is an adult diaper for purposes of this
  section if the product is a diaper other than a children's diaper.
         (h)  A product is a children's diaper for purposes of this
  section if the product is:
               (1)  an absorbent garment worn by humans who are
  incapable of, or have difficulty, controlling their bladder or
  bowel movements; and
               (2)  marketed to be worn by children.
         (i)  A product is a baby wipe for purposes of this section if
  the product is a moistened and disposable tissue or towel intended
  for cleansing the skin of a young child.
         (j)  A product is a baby bottle for purposes of this section
  if the product is a bottle fitted with a nipple for giving milk and
  other drinks to a young child.
         SECTION 2.  Subchapter H, Chapter 151, Tax Code, is amended
  by adding Sections 151.3132, 151.3133, and 151.3134 to read as
  follows:
         Sec. 151.3132.  FEMININE HYGIENE PRODUCTS. (a) In this
  section, "feminine hygiene product" means a tampon, sanitary
  napkin, menstrual cup, menstrual sponge, menstrual pad, or other
  similar tangible personal property sold for the principal purpose
  of feminine hygiene in connection with the menstrual cycle or
  postpartum care.
         (b)  The sale, storage, use, or other consumption of a
  feminine hygiene product is exempted from the taxes imposed by this
  chapter.
         Sec. 151.3133.  MATERNITY CLOTHING. (a)  In this section,
  "maternity clothing" means clothing intended for a woman to wear
  during pregnancy and the postpartum period that is designed to
  accommodate the changes in body size and shape that occur as a
  result of a pregnancy.
         (b)  The sale, storage, use, or other consumption of an
  article of maternity clothing is exempted from the taxes imposed by
  this chapter.
         Sec. 151.3134.  BREAST MILK PUMPING PRODUCTS. (a) In this
  section:
               (1)  "Breast milk pumping product" means a breast pump,
  breast milk storage bag, nursing pad, nursing bra, or other similar
  tangible personal property sold for the principal purpose of
  pumping and storing breast milk.
               (2)  "Breast pump" means an electrically or manually
  controlled device designed or marketed to be used to express milk
  from a human breast during lactation.  The term includes any
  battery, AC adapter, or other power supply unit packaged and sold
  with the device to power the device.
         (b)  The sale, storage, use, or other consumption of a breast
  milk pumping product is exempted from the taxes imposed by this
  chapter.
         SECTION 3.  The changes in law made by this Act do not affect
  tax liability accruing before the effective date of this Act.  That
  liability continues in effect as if this Act had not been enacted,
  and the former law is continued in effect for the collection of
  taxes due and for civil and criminal enforcement of the liability
  for those taxes.
         SECTION 4.  This Act takes effect September 1, 2023.
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