Bill Text: TX SB162 | 2017-2018 | 85th Legislature | Introduced
Bill Title: Relating to a sales and use tax exemption for certain feminine hygiene products.
Sponsorship: Partisan Bill (Democrat 1)
Status: (Introduced - Dead) 2017-01-25 - Referred to Finance [SB162 Detail]
Download: Texas-2017-SB162-Introduced.html
| 85R1861 GRM-D | ||
| By: Rodríguez | S.B. No. 162 | |
|
|
||
|
|
||
| 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; | ||
| [ |
||
| (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. | ||
