By Gutierrez H.B. No. 2372
76R8440 DAK-D
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 as the comptroller shall by
1-10 rule define, using categories established by the federal Food and
1-11 Drug Administration [, other than insulin, if prescribed or
1-12 dispensed for a human or animal by a licensed practitioner of the
1-13 healing arts];
1-14 (2) insulin;
1-15 (3) a hypodermic syringe or needle;
1-16 (4) a brace; hearing aid or audio loop; orthopedic,
1-17 dental, or prosthetic device; ileostomy, colostomy, or ileal
1-18 bladder appliance; or supplies or replacement parts for the listed
1-19 items;
1-20 (5) a therapeutic appliance, device, and any related
1-21 supplies specifically designed for those products, if dispensed or
1-22 prescribed by a licensed practitioner of the healing arts, when
1-23 those items are purchased and used by an individual for whom the
1-24 items listed in this subdivision were dispensed or prescribed;
2-1 (6) corrective lens and necessary and related
2-2 supplies, if dispensed or prescribed by an ophthalmologist or
2-3 optometrist;
2-4 (7) specialized printing or signalling equipment used
2-5 by the deaf for the purpose of enabling the deaf to communicate
2-6 through the use of an ordinary telephone and all materials, paper,
2-7 and printing ribbons used in that equipment;
2-8 (8) a braille wristwatch, braille writer, braille
2-9 paper and braille electronic equipment that connects to computer
2-10 equipment, and the necessary adaptive devices and adaptive computer
2-11 software;
2-12 (9) each of the following items if purchased for use
2-13 by the blind to enable them to function more independently: a
2-14 slate and stylus, print enlarger, light probe, magnifier, white
2-15 cane, talking clock, large print terminal, talking terminal, or
2-16 harness for guide dog; and
2-17 (10) hospital beds.
2-18 SECTION 2. (a) This Act takes effect on the first day of
2-19 the first calendar quarter beginning on or after the date that it
2-20 may take effect under Section 39, Article III, Texas Constitution.
2-21 (b) The change in law made by this Act does not affect taxes
2-22 imposed before the effective date of this Act, and the law in
2-23 effect before the effective date of this Act is continued in effect
2-24 for purposes of the liability for and collection of those taxes.
2-25 SECTION 3. The importance of this legislation and the
2-26 crowded condition of the calendars in both houses create an
2-27 emergency and an imperative public necessity that the
3-1 constitutional rule requiring bills to be read on three several
3-2 days in each house be suspended, and this rule is hereby suspended,
3-3 and that this Act take effect and be in force according to its
3-4 terms, and it is so enacted.