Bill Text: TX SB162 | 2017-2018 | 85th Legislature | Introduced


Bill Title: Relating to a sales and use tax exemption for certain feminine hygiene products.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2016-11-14 - Filed [SB162 Detail]

Download: Texas-2017-SB162-Introduced.html
  85R1861 GRM-D
 
  By: Rodríguez S.B. No. 162
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to a sales and use tax exemption for certain feminine
  hygiene products.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 151.313(a), Tax Code, is amended 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)  corrective lens and necessary and related
  supplies, if dispensed or prescribed by an ophthalmologist or
  optometrist;
               (8)  specialized printing or signalling equipment used
  by the deaf for the purpose of enabling 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 the blind to enable 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 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 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; and
               (16)  tampons, sanitary napkins, menstrual sponges and
  pads, and other similar tangible personal property sold for the
  principal purpose of feminine hygiene in connection with the
  menstrual cycle.
         SECTION 2.  The change in law made by this Act does not
  affect taxes imposed before the effective date of this Act, and the
  law in effect before the effective date of this Act is continued in
  effect for purposes of the liability for and collection of those
  taxes.
         SECTION 3.  This Act takes effect September 1, 2017.
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