By Maxey H.B. No. 112
76R1435 DAK-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to exempting certain health care supplies from the sales
1-3 tax.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 151.313(a), Tax Code, is amended to read
1-6 as follows:
1-7 (a) The following items are exempted from the taxes imposed
1-8 by this chapter:
1-9 (1) a drug or medicine[, other than insulin, if
1-10 prescribed or dispensed for a human or animal by a licensed
1-11 practitioner of the healing arts];
1-12 (2) [insulin;]
1-13 [(3)] a hypodermic syringe or needle;
1-14 (3) [(4)] a brace; hearing aid or audio loop;
1-15 orthopedic, dental, or prosthetic device; ileostomy, colostomy, or
1-16 ileal bladder appliance; or supplies or replacement parts for the
1-17 listed items;
1-18 (4) [(5)] a therapeutic appliance, device, and any
1-19 related supplies specifically designed for those products, if
1-20 dispensed or prescribed by a licensed practitioner of the healing
1-21 arts, when those items are purchased and used by an individual for
1-22 whom the items listed in this subdivision were dispensed or
1-23 prescribed;
1-24 (5) [(6)] corrective lens and necessary and related
2-1 supplies, if dispensed or prescribed by an ophthalmologist or
2-2 optometrist;
2-3 (6) [(7)] specialized printing or signalling equipment
2-4 used by the deaf for the purpose of enabling the deaf to
2-5 communicate through the use of an ordinary telephone and all
2-6 materials, paper, and printing ribbons used in that equipment;
2-7 (7) [(8)] a braille wristwatch, braille writer,
2-8 braille paper and braille electronic equipment that connects to
2-9 computer equipment, and the necessary adaptive devices and adaptive
2-10 computer software;
2-11 (8) [(9)] each of the following items if purchased for
2-12 use by the blind to enable them to function more independently: a
2-13 slate and stylus, print enlarger, light probe, magnifier, white
2-14 cane, talking clock, large print terminal, talking terminal, or
2-15 harness for guide dog; and
2-16 (9) [(10)] hospital beds.
2-17 SECTION 2. (a) This Act takes effect on the first day of
2-18 the first calendar quarter beginning on or after the date that it
2-19 may take effect under Section 39, Article III, Texas Constitution.
2-20 (b) The change in law made by this Act does not affect taxes
2-21 imposed before the effective date of this Act, and the law in
2-22 effect before the effective date of this Act is continued in effect
2-23 for purposes of the liability for and collection of those taxes.
2-24 SECTION 3. The importance of this legislation and the
2-25 crowded condition of the calendars in both houses create an
2-26 emergency and an imperative public necessity that the
2-27 constitutional rule requiring bills to be read on three several
3-1 days in each house be suspended, and this rule is hereby suspended,
3-2 and that this Act take effect and be in force according to its
3-3 terms, and it is so enacted.