Bill Text: TX SB571 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to the exemption from sales and use taxes of certain health care supplies.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2013-05-02 - Reported from s/c favorably with substitute [SB571 Detail]
Download: Texas-2013-SB571-Introduced.html
2013S0255-1 02/12/13 | ||
By: Deuell | S.B. No. 571 |
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relating to the exemption from sales and use taxes of certain health | ||
care supplies. | ||
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 (e) and (f) 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, including mattresses; | ||
(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. | ||
(e) For purposes of this section, a product is an | ||
intravenous system if the product is designed or intended to be used | ||
to administer fluids, electrolytes, blood and blood products, or | ||
drugs to patients, or to withdraw tissue samples, blood, or fluids | ||
from patients, without regard to whether the product is designed or | ||
intended to be inserted subcutaneously or into a vein, artery, | ||
cavity, muscle, organ, or other part of the body. The term includes | ||
access ports, adapters, bags and bottles, cannulae, cassettes, | ||
catheters, clamps, connectors, drip chambers, extension sets, | ||
filters, in-line ports, luer locks, needles, poles, pumps and | ||
batteries, spikes, tubing, valves, volumetric chambers, and items | ||
designed or intended to connect qualifying products to one another | ||
or to secure qualifying products to a patient. | ||
(f) In this section, "hospital bed" means a bed specially | ||
designed for patients with special features for the comfort and | ||
well-being of the patient and for the convenience of health care | ||
workers and includes any devices built into the bed or designed for | ||
use with the bed. A hospital bed may have, but is not required to | ||
have, wheels, adjustable height for the entire bed, the head, and | ||
the feet, adjustable side rails, and electronic buttons to operate | ||
both the bed and other nearby electronic devices. The term includes | ||
infant warmers, incubators, other beds for neonatal and pediatric | ||
patients, and beds specifically designed and marketed for use for | ||
the rest, recuperation, and treatment of obese patients, obstetric | ||
patients, and burn patients. The term "hospital bed" does not | ||
include stretchers, gurneys, or delivery tables. | ||
SECTION 2. The change in law made by this Act is a | ||
clarification of existing law and does not imply that existing law | ||
may be construed as inconsistent with the law as amended by this | ||
Act. | ||
SECTION 3. This Act takes effect September 1, 2013. |