By Gutierrez H.B. No. 2373 76R8439 DAK-D A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to exempting certain medical appliances and devices from 1-3 the sales 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 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 medical or therapeutic appliance, device, and 1-19 any related supplies specifically designed for those products, if 1-20 dispensed or prescribed by a licensed practitioner of the healing 1-21 arts, when those items are purchased and used by an individual for 1-22 whom the items listed in this subdivision were dispensed or 1-23 prescribed; 1-24 (6) corrective lens and necessary and related 2-1 supplies, if dispensed or prescribed by an ophthalmologist or 2-2 optometrist; 2-3 (7) specialized printing or signalling equipment used 2-4 by the deaf for the purpose of enabling the deaf to communicate 2-5 through the use of an ordinary telephone and all materials, paper, 2-6 and printing ribbons used in that equipment; 2-7 (8) a braille wristwatch, braille writer, braille 2-8 paper and braille electronic equipment that connects to computer 2-9 equipment, and the necessary adaptive devices and adaptive computer 2-10 software; 2-11 (9) each of the following items if purchased for use 2-12 by the blind to enable them to function more independently: a 2-13 slate and stylus, print enlarger, light probe, magnifier, white 2-14 cane, talking clock, large print terminal, talking terminal, or 2-15 harness for guide dog; and 2-16 (10) hospital beds. 2-17 SECTION 2. (a) This Act takes effect on the first day of 2-18 the first calendar quarter beginning on or after the date that it 2-19 may take effect under Section 39, Article III, Texas Constitution. 2-20 (b) The change in law made by this Act does not affect taxes 2-21 imposed before the effective date of this Act, and the law in 2-22 effect before the effective date of this Act is continued in effect 2-23 for purposes of the liability for and collection of those taxes. 2-24 SECTION 3. The importance of this legislation and the 2-25 crowded condition of the calendars in both houses create an 2-26 emergency and an imperative public necessity that the 2-27 constitutional rule requiring bills to be read on three several 3-1 days in each house be suspended, and this rule is hereby suspended, 3-2 and that this Act take effect and be in force according to its 3-3 terms, and it is so enacted.