76R11723 DAK-D
By Gutierrez, Craddick, Hilderbran, Cuellar H.B. No. 2372
Substitute the following for H.B. No. 2372:
By Oliveira C.S.H.B. No. 2372
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to exempting certain drugs and medicines 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 drug or medicine, without regard to whether it
1-14 is prescribed or dispensed by a licensed practitioner of the
1-15 healing arts, that is:
1-16 (A) labeled with a national drug code issued by
1-17 the federal Food and Drug Administration; and
1-18 (B) specifically formulated and labeled for
1-19 children 12 years of age or younger;
1-20 (4) a hypodermic syringe or needle;
1-21 (5) [(4)] a brace; hearing aid or audio loop;
1-22 orthopedic, dental, or prosthetic device; ileostomy, colostomy, or
1-23 ileal bladder appliance; or supplies or replacement parts for the
1-24 listed items;
2-1 (6) [(5)] a therapeutic appliance, device, and any
2-2 related supplies specifically designed for those products, if
2-3 dispensed or prescribed by a licensed practitioner of the healing
2-4 arts, when those items are purchased and used by an individual for
2-5 whom the items listed in this subdivision were dispensed or
2-6 prescribed;
2-7 (7) [(6)] corrective lens and necessary and related
2-8 supplies, if dispensed or prescribed by an ophthalmologist or
2-9 optometrist;
2-10 (8) [(7)] specialized printing or signalling equipment
2-11 used by the deaf for the purpose of enabling the deaf to
2-12 communicate through the use of an ordinary telephone and all
2-13 materials, paper, and printing ribbons used in that equipment;
2-14 (9) [(8)] a braille wristwatch, braille writer,
2-15 braille paper and braille electronic equipment that connects to
2-16 computer equipment, and the necessary adaptive devices and adaptive
2-17 computer software;
2-18 (10) [(9)] each of the following items if purchased
2-19 for use by the blind to enable them to function more independently:
2-20 a slate and stylus, print enlarger, light probe, magnifier, white
2-21 cane, talking clock, large print terminal, talking terminal, or
2-22 harness for guide dog; and
2-23 (11) [(10)] hospital beds.
2-24 SECTION 2. (a) This Act takes effect on the first day of
2-25 the first calendar quarter beginning on or after the date that it
2-26 may take effect under Section 39, Article III, Texas Constitution.
2-27 (b) The change in law made by this Act does not affect taxes
3-1 imposed before the effective date of this Act, and the law in
3-2 effect before the effective date of this Act is continued in effect
3-3 for purposes of the liability for and collection of those taxes.
3-4 SECTION 3. The importance of this legislation and the
3-5 crowded condition of the calendars in both houses create an
3-6 emergency and an imperative public necessity that the
3-7 constitutional rule requiring bills to be read on three several
3-8 days in each house be suspended, and this rule is hereby suspended,
3-9 and that this Act take effect and be in force according to its
3-10 terms, and it is so enacted.