By Berman H.B. No. 272
77R623 KSK-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to exempting certain health care items from state 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, as amended by
1-6 Chapters 394 and 683, Acts of the 76th Legislature, Regular
1-7 Session, 1999, is amended and reenacted to read as follows:
1-8 (a) The following items are exempted from the taxes imposed
1-9 by this chapter:
1-10 (1) a drug or medicine, other than insulin, if
1-11 prescribed or dispensed for a human or animal by a licensed
1-12 practitioner of the healing arts;
1-13 (2) insulin;
1-14 (3) a drug or medicine, without regard to whether it
1-15 is prescribed or dispensed by a licensed practitioner of the
1-16 healing arts, that is labeled with a national drug code issued by
1-17 the federal Food and Drug Administration;
1-18 (4) a hypodermic syringe or needle;
1-19 (5) a brace; hearing aid or audio loop; orthopedic,
1-20 dental, or prosthetic device; ileostomy, colostomy, or ileal
1-21 bladder appliance; or supplies or replacement parts for the listed
1-22 items;
1-23 (6) a therapeutic appliance or[,] device, and any
1-24 related supplies specifically designed for those products, if
2-1 dispensed or prescribed by a licensed practitioner of the healing
2-2 arts, when those items are purchased and used by an individual for
2-3 whom the items listed in this subdivision were dispensed or
2-4 prescribed;
2-5 (7) a therapeutic appliance or device, and any related
2-6 supplies specifically designed for those products, without regard
2-7 to whether those items are dispensed or prescribed by a licensed
2-8 practitioner of the healing arts, when those items are used in
2-9 surgical procedures to perform intraoperative, autologous blood
2-10 transfusions;
2-11 (8) [(7)] corrective lens and necessary and related
2-12 supplies, if dispensed or prescribed by an ophthalmologist or
2-13 optometrist;
2-14 (9) [(8)] specialized printing or signalling equipment
2-15 used by the deaf for the purpose of enabling the deaf to
2-16 communicate through the use of an ordinary telephone and all
2-17 materials, paper, and printing ribbons used in that equipment;
2-18 (10) [(9)] a braille wristwatch, braille writer,
2-19 braille paper and braille electronic equipment that connects to
2-20 computer equipment, and the necessary adaptive devices and adaptive
2-21 computer software;
2-22 (11) [(10)] each of the following items if purchased
2-23 for use by the blind to enable them to function more independently:
2-24 a slate and stylus, print enlarger, light probe, magnifier, white
2-25 cane, talking clock, large print terminal, talking terminal, or
2-26 harness for guide dog;
2-27 (12) [(11)] hospital beds;
3-1 (13) [(12)] blood glucose monitoring test strips; and
3-2 (14) [(13)] an adjustable eating utensil used to
3-3 facilitate independent eating if purchased for use by a person,
3-4 including a person who is elderly or physically disabled, has had a
3-5 stroke, or is a burn victim, who does not have full use or control
3-6 of the person's hands or arms.
3-7 SECTION 2. (a) This Act takes effect on the first day of the
3-8 first calendar quarter beginning on or after the date on which 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.