By Sadler H.B. No. 1587
76R5169 DAK-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to sales tax exemptions.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 151.313(a), Tax Code, is amended to read
1-5 as follows:
1-6 (a) The following items are exempted from the taxes imposed
1-7 by this chapter:
1-8 (1) a drug or medicine[, other than insulin, if
1-9 prescribed or dispensed for a human or animal by a licensed
1-10 practitioner of the healing arts];
1-11 (2) a diaper [insulin];
1-12 (3) a hypodermic syringe or needle;
1-13 (4) a brace; hearing aid or audio loop; orthopedic,
1-14 dental, or prosthetic device; ileostomy, colostomy, or ileal
1-15 bladder appliance; or supplies or replacement parts for the listed
1-16 items;
1-17 (5) a medical or therapeutic appliance, device, and
1-18 any related supplies specifically designed for those products[, if
1-19 dispensed or prescribed by a licensed practitioner of the healing
1-20 arts, when those items are purchased and used by an individual for
1-21 whom the items listed in this subdivision were dispensed or
1-22 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.
2-16 SECTION 2. Section 151.323, Tax Code, is amended to read as
2-17 follows:
2-18 Sec. 151.323. CERTAIN TELECOMMUNICATIONS SERVICES. (a)
2-19 There are exempted from the taxes imposed by this chapter the
2-20 receipts from the sale, use, or other consumption in this state of:
2-21 (1) long-distance telecommunications services that are
2-22 not both originated from and billed to a telephone number or
2-23 billing or service address within Texas;
2-24 (2) access to a local exchange telephone company's
2-25 network by a regulated provider of telecommunications services;
2-26 [and]
2-27 (3) broadcasts, other than cable television service,
3-1 by commercial radio or television stations licensed or regulated by
3-2 the Federal Communications Commission; and
3-3 (4) access to the Internet.
3-4 (b) In this section, "Internet" means the largest
3-5 nonproprietary nonprofit cooperative public computer network,
3-6 popularly known as the Internet.
3-7 SECTION 3. (a) This Act takes effect on the first day of
3-8 the first calendar quarter beginning on or after the date that it
3-9 may take effect under Section 39, Article III, Texas Constitution.
3-10 (b) The change in law made by this Act does not affect taxes
3-11 imposed before the effective date of this Act, and the law in
3-12 effect before the effective date of this Act is continued in effect
3-13 for purposes of the liability for and collection of those taxes.
3-14 SECTION 4. The importance of this legislation and the
3-15 crowded condition of the calendars in both houses create an
3-16 emergency and an imperative public necessity that the
3-17 constitutional rule requiring bills to be read on three several
3-18 days in each house be suspended, and this rule is hereby suspended,
3-19 and that this Act take effect and be in force according to its
3-20 terms, and it is so enacted.