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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from the sales tax for medical equipment |
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used by physicians in certain areas of this state. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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by adding Section 151.3132 to read as follows: |
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Sec. 151.3132. MEDICAL EQUIPMENT IN MEDICALLY UNDERSERVED |
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AREAS. (a) The sale, use, or installation of tangible personal |
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property is exempted from the taxes imposed by this chapter if: |
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(1) the tangible personal property is sold to or used |
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by a physician practicing medicine in an area in this state |
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designated by the federal government or this state as a medically |
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underserved area or a health professional shortage area; |
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(2) the tangible personal property will be located in |
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the area described by Subdivision (1); and |
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(3) the physician will use the tangible personal |
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property to diagnose, prevent, alleviate, or cure a human illness |
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or injury. |
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(b) The exemption provided by this section does not apply |
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to: |
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(1) tangible personal property not used directly to |
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diagnose, prevent, alleviate, or cure a human illness or injury, |
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including office equipment or supplies; or |
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(2) tangible personal property rented or leased to the |
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physician for less than one year. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect July 1, 2009, if it |
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receives a vote of two-thirds of all the members elected to each |
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house, as provided by Section 39, Article III, Texas Constitution. |
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If this Act does not receive the vote necessary for effect on that |
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date, this Act takes effect September 1, 2009. |