By:  Shapiro                                          S.B. No. 1600
         99S0679/1                           
                                A BILL TO BE ENTITLED
                                       AN ACT
 1-1     relating to exempting certain health care supplies from the sales
 1-2     and use tax.
 1-3           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-4           SECTION 1.  Subsection (a), Section 151.313, Tax Code, is
 1-5     amended to read 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)  insulin;
1-12                 (3)  a hypodermic syringe or needle and intravenous
1-13     systems, including all items necessary for intravenous delivery of
1-14     drugs, medicines, blood, or prescribed fluids or used for other
1-15     medical purposes;
1-16                 (4)  a brace; hearing aid or audio loop; orthopedic,
1-17     dental, or prosthetic device, or implanted device and all related
1-18     products used for implanting, adjusting, or otherwise preparing the
1-19     device to perform its intended function, if such items are used for
1-20     the treatment of a single patient; ileostomy, colostomy, or ileal
1-21     bladder appliance; or supplies or replacement parts for the listed
1-22     items;
1-23                 (5)  a therapeutic appliance, device, and any related
1-24     supplies specifically designed for those products, if dispensed or
 2-1     prescribed by a licensed practitioner of the healing arts, when
 2-2     those items are purchased and used by an individual for whom the
 2-3     items listed in this subdivision were dispensed or prescribed;
 2-4                 (6)  corrective lens and necessary and related
 2-5     supplies, if dispensed or prescribed by an ophthalmologist or
 2-6     optometrist;
 2-7                 (7)  specialized printing or signalling equipment used
 2-8     by the deaf for the purpose of enabling the deaf to communicate
 2-9     through the use of an ordinary telephone and all materials, paper,
2-10     and printing ribbons used in that equipment;
2-11                 (8)  a braille wristwatch, braille writer, braille
2-12     paper and braille electronic equipment that connects to computer
2-13     equipment, and the necessary adaptive devices and adaptive computer
2-14     software;
2-15                 (9)  each of the following items if purchased for use
2-16     by the blind to enable them to function more independently:  a
2-17     slate and stylus, print enlarger, light probe, magnifier, white
2-18     cane, talking clock, large print terminal, talking terminal, or
2-19     harness for guide dog; and
2-20                 (10)  hospital beds.
2-21           SECTION 2.  (a)  This Act takes effect on the first day of
2-22     the first calendar quarter beginning on or after the date that it
2-23     may take effect under Section 39, Article III, Texas Constitution.
2-24           (b)  The change in law made by this Act is intended to
2-25     clarify the law in effect before the effective date of this Act and
2-26     is not intended to make a substantive change in the law.
 3-1           SECTION 3.  The importance of this legislation and the
 3-2     crowded condition of the calendars in both houses create an
 3-3     emergency and an imperative public necessity that the
 3-4     constitutional rule requiring bills to be read on three several
 3-5     days in each house be suspended, and this rule is hereby suspended,
 3-6     and that this Act take effect and be in force according to its
 3-7     terms, and it is so enacted.