Bill Text: TX HB48 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to a sales and use tax exemption for children's diapers and baby wipes.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2023-02-23 - Referred to Ways & Means [HB48 Detail]
Download: Texas-2023-HB48-Introduced.html
88R2137 KBB-D | ||
By: Neave | H.B. No. 48 |
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relating to a sales and use tax exemption for children's diapers and | ||
baby wipes. | ||
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) and (h) 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 [ |
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[ |
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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 [ |
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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 [ |
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full use or control of the person's hands or arms; | ||
(14) subject to Subsection (d), a dietary supplement; | ||
[ |
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(15) intravenous systems, supplies, and replacement | ||
parts designed or intended to be used in the diagnosis or treatment | ||
of humans; | ||
(16) a children's diaper; and | ||
(17) a baby wipe. | ||
(g) 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. | ||
(h) 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. | ||
SECTION 2. The change in law made by this Act does 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 3. This Act takes effect September 1, 2023. |