1-1 By: Berman (Senate Sponsor - Ratliff) H.B. No. 652
1-2 (In the Senate - Received from the House May 10, 1999;
1-3 May 10, 1999, read first time and referred to Committee on Finance;
1-4 May 13, 1999, reported favorably by the following vote: Yeas 9,
1-5 Nays 0; May 13, 1999, sent to printer.)
1-6 A BILL TO BE ENTITLED
1-7 AN ACT
1-8 relating to the application of the sales tax to certain eating
1-9 utensils.
1-10 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-11 SECTION 1. Section 151.313(a), Tax Code, is amended to read
1-12 as follows:
1-13 (a) The following items are exempted from the taxes imposed
1-14 by this chapter:
1-15 (1) a drug or medicine, other than insulin, if
1-16 prescribed or dispensed for a human or animal by a licensed
1-17 practitioner of the healing arts;
1-18 (2) insulin;
1-19 (3) a hypodermic syringe or needle;
1-20 (4) a brace; hearing aid or audio loop; orthopedic,
1-21 dental, or prosthetic device; ileostomy, colostomy, or ileal
1-22 bladder appliance; or supplies or replacement parts for the listed
1-23 items;
1-24 (5) a therapeutic appliance, device, and any related
1-25 supplies specifically designed for those products, if dispensed or
1-26 prescribed by a licensed practitioner of the healing arts, when
1-27 those items are purchased and used by an individual for whom the
1-28 items listed in this subdivision were dispensed or prescribed;
1-29 (6) corrective lens and necessary and related
1-30 supplies, if dispensed or prescribed by an ophthalmologist or
1-31 optometrist;
1-32 (7) specialized printing or signalling equipment used
1-33 by the deaf for the purpose of enabling the deaf to communicate
1-34 through the use of an ordinary telephone and all materials, paper,
1-35 and printing ribbons used in that equipment;
1-36 (8) a braille wristwatch, braille writer, braille
1-37 paper and braille electronic equipment that connects to computer
1-38 equipment, and the necessary adaptive devices and adaptive computer
1-39 software;
1-40 (9) each of the following items if purchased for use
1-41 by the blind to enable them to function more independently: a
1-42 slate and stylus, print enlarger, light probe, magnifier, white
1-43 cane, talking clock, large print terminal, talking terminal, or
1-44 harness for guide dog; [and]
1-45 (10) hospital beds; and
1-46 (11) an adjustable eating utensil used to facilitate
1-47 independent eating if purchased for use by a person, including a
1-48 person who is elderly or physically disabled, has had a stroke, or
1-49 is a burn victim, who does not have full use or control of the
1-50 person's hands or arms.
1-51 SECTION 2. (a) This Act takes effect on the first day of
1-52 the first calendar quarter beginning on or after the earliest date
1-53 that it may take effect under Section 39, Article III, Texas
1-54 Constitution.
1-55 (b) The change in law made by this Act does not affect taxes
1-56 imposed before the effective date of this Act, and the law in
1-57 effect before the effective date of this Act is continued in effect
1-58 for the purposes of the liability for and collection of those
1-59 taxes.
1-60 SECTION 3. The importance of this legislation and the
1-61 crowded condition of the calendars in both houses create an
1-62 emergency and an imperative public necessity that the
1-63 constitutional rule requiring bills to be read on three several
1-64 days in each house be suspended, and this rule is hereby suspended,
2-1 and that this Act take effect and be in force according to its
2-2 terms, and it is so enacted.
2-3 * * * * *