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A BILL TO BE ENTITLED
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AN ACT
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relating to the exemption from sales and use taxes of certain health |
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care supplies. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.313, Tax Code, is amended by |
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amending Subsection (a) and adding Subsections (e) and (f) to read |
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as follows: |
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(a) The following items are exempted from the taxes imposed |
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by this chapter: |
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(1) a drug or medicine, other than insulin, if |
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prescribed or dispensed for a human or animal by a licensed |
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practitioner of the healing arts; |
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(2) insulin; |
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(3) a drug or medicine that is required to be labeled |
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with a "Drug Facts" panel in accordance with regulations of the |
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federal Food and Drug Administration, without regard to whether it |
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is prescribed or dispensed by a licensed practitioner of the |
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healing arts; |
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(4) a hypodermic syringe or needle; |
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(5) a brace; hearing aid or audio loop; orthopedic, |
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dental, or prosthetic device; ileostomy, colostomy, or ileal |
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bladder appliance; or supplies or replacement parts for the listed |
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items; |
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(6) a therapeutic appliance, device, and any related |
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supplies specifically designed for those products, if dispensed or |
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prescribed by a licensed practitioner of the healing arts, when |
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those items are purchased and used by an individual for whom the |
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items listed in this subdivision were dispensed or prescribed; |
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(7) corrective lens and necessary and related |
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supplies, if dispensed or prescribed by an ophthalmologist or |
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optometrist; |
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(8) specialized printing or signalling equipment used |
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by the deaf for the purpose of enabling the deaf to communicate |
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through the use of an ordinary telephone and all materials, paper, |
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and printing ribbons used in that equipment; |
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(9) a braille wristwatch, braille writer, braille |
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paper and braille electronic equipment that connects to computer |
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equipment, and the necessary adaptive devices and adaptive computer |
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software; |
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(10) each of the following items if purchased for use |
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by the blind to enable them to function more independently: a slate |
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and stylus, print enlarger, light probe, magnifier, white cane, |
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talking clock, large print terminal, talking terminal, or harness |
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for guide dog; |
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(11) hospital beds, including mattresses; |
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(12) blood glucose monitoring test strips; |
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(13) an adjustable eating utensil used to facilitate |
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independent eating if purchased for use by a person, including a |
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person who is elderly or physically disabled, has had a stroke, or |
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is a burn victim, who does not have full use or control of the |
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person's hands or arms; |
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(14) subject to Subsection (d), a dietary supplement; |
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and |
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(15) intravenous systems, supplies, and replacement |
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parts designed or intended to be used in the diagnosis, cure, |
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mitigation, treatment, or prevention of disease, illness, injury, |
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or pain of humans. |
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(e) For purposes of this section, a product is an |
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intravenous system if the product is designed or intended to be used |
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to administer fluids, electrolytes, blood and blood products, or |
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drugs to patients, or to withdraw tissue samples, blood, or fluids |
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from patients, without regard to whether the product is designed or |
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intended to be inserted subcutaneously or into a vein, artery, |
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cavity, muscle, organ, or other part of the body. The term includes |
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access ports, adapters, bags and bottles, cannulae, cassettes, |
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catheters, clamps, connectors, drip chambers, extension sets, |
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filters, in-line ports, luer locks, needles, poles, pumps and |
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batteries, spikes, tubing, valves, volumetric chambers, and items |
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designed or intended to connect qualifying products to one another |
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or to secure qualifying products to a patient. |
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(f) In this section, "hospital bed" means a bed specially |
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designed for patients with special features for the comfort and |
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well-being of the patient and for the convenience of health care |
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workers and includes any devices built into the bed or designed for |
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use with the bed. A hospital bed may have, but is not required to |
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have, wheels, adjustable height for the entire bed, adjustable head |
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and feet sections, adjustable side rails, and electronic controls |
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to operate both the bed and other nearby electronic devices. The |
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term includes infant warmers, incubators, other beds for neonatal |
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and pediatric patients, and beds specifically designed and marketed |
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for use for the rest, recuperation, and treatment of obese |
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patients, obstetric patients, and burn patients. The term |
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"hospital bed" does not include stretchers, gurneys, or delivery |
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tables. |
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SECTION 2. The change in law made by this Act is a |
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clarification of existing law and does not imply that existing law |
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may be construed as inconsistent with the law as amended by this |
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Act. |
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SECTION 3. This Act takes effect September 1, 2013. |