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.
_______________________________ _______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 652 was passed by the House on May 8,
1999, by the following vote: Yeas 143, Nays 0, 2 present, not
voting.
_______________________________
Chief Clerk of the House
I certify that H.B. No. 652 was passed by the Senate on May
26, 1999, by the following vote: Yeas 30, Nays 0.
_______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor