By Berman                                              H.B. No. 652
         76R3326 SMJ-F                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to the application of the sales tax to certain eating
 1-3     utensils.
 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                 (4)  a brace;  hearing aid or audio loop; orthopedic,
1-15     dental, or prosthetic device;  ileostomy, colostomy, or ileal
1-16     bladder appliance; or supplies or replacement parts for the listed
1-17     items;
1-18                 (5)  a therapeutic appliance, device, and any related
1-19     supplies specifically designed for those products, if dispensed or
1-20     prescribed by a licensed practitioner of the healing arts, when
1-21     those items are purchased and used by an individual for whom the
1-22     items listed in this subdivision were dispensed or prescribed;
1-23                 (6)  corrective lens and necessary and related
1-24     supplies, if dispensed or prescribed by an ophthalmologist or
 2-1     optometrist;
 2-2                 (7)  specialized printing or signalling equipment used
 2-3     by the deaf for the purpose of enabling the deaf to communicate
 2-4     through the use of an ordinary telephone and all materials, paper,
 2-5     and printing ribbons used in that equipment;
 2-6                 (8)  a braille wristwatch, braille writer, braille
 2-7     paper and braille electronic equipment that connects to computer
 2-8     equipment, and the necessary adaptive devices and adaptive computer
 2-9     software;
2-10                 (9)  each of the following items if purchased for use
2-11     by the blind to enable them to function more independently:  a
2-12     slate and stylus, print enlarger, light probe, magnifier, white
2-13     cane, talking clock, large print terminal, talking terminal, or
2-14     harness for guide dog; [and]
2-15                 (10)  hospital beds; and
2-16                 (11)  an adjustable eating utensil used to facilitate
2-17     independent eating if purchased for use by a person, including a
2-18     person who is elderly or physically disabled, has had a stroke, or
2-19     is a burn victim, who does not have full use or control of the
2-20     person's hands or arms.
2-21           SECTION 2.  (a)  This Act takes effect on the first day of
2-22     the first calendar quarter beginning on or after the earliest date
2-23     that it may take effect under Section 39, Article III, Texas
2-24     Constitution.
2-25           (b)  The change in law made by this Act does not affect taxes
2-26     imposed before the effective date of this Act, and the law in
2-27     effect before the effective date of this Act is continued in effect
 3-1     for the purposes of the liability for and collection of those
 3-2     taxes.
 3-3           SECTION 3.  The importance of this legislation and the
 3-4     crowded condition of the calendars in both houses create an
 3-5     emergency and an imperative public necessity that the
 3-6     constitutional rule requiring bills to be read on three several
 3-7     days in each house be suspended, and this rule is hereby suspended,
 3-8     and that this Act take effect and be in force according to its
 3-9     terms, and it is so enacted.