2013S0255-1 02/12/13
  By: Deuell S.B. No. 571
  relating to the exemption from sales and use taxes of certain health
  care supplies.
         SECTION 1.  Section 151.313, Tax Code, is amended by
  amending Subsection (a) and adding Subsections (e) and (f) to read
  as follows:
         (a)  The following items are exempted from the taxes imposed
  by this chapter:
               (1)  a drug or medicine, other than insulin, if
  prescribed or dispensed for a human or animal by a licensed
  practitioner of the healing arts;
               (2)  insulin;
               (3)  a drug or medicine that is required to be labeled
  with a "Drug Facts" panel in accordance with regulations of the
  federal Food and Drug Administration, without regard to whether it
  is prescribed or dispensed by a licensed practitioner of the
  healing arts;
               (4)  a hypodermic syringe or needle;
               (5)  a brace; hearing aid or audio loop; orthopedic,
  dental, or prosthetic device; ileostomy, colostomy, or ileal
  bladder appliance; or supplies or replacement parts for the listed
               (6)  a therapeutic appliance, device, and any related
  supplies specifically designed for those products, if dispensed or
  prescribed by a licensed practitioner of the healing arts, when
  those items are purchased and used by an individual for whom the
  items listed in this subdivision were dispensed or prescribed;
               (7)  corrective lens and necessary and related
  supplies, if dispensed or prescribed by an ophthalmologist or
               (8)  specialized printing or signalling equipment used
  by the deaf for the purpose of enabling the deaf to communicate
  through the use of an ordinary telephone and all materials, paper,
  and printing ribbons used in that equipment;
               (9)  a braille wristwatch, braille writer, braille
  paper and braille electronic equipment that connects to computer
  equipment, and the necessary adaptive devices and adaptive computer
               (10)  each of the following items if purchased for use
  by the blind to enable them to function more independently:  a slate
  and stylus, print enlarger, light probe, magnifier, white cane,
  talking clock, large print terminal, talking terminal, or harness
  for guide dog;
               (11)  hospital beds, including mattresses;
               (12)  blood glucose monitoring test strips;
               (13)  an adjustable eating utensil used to facilitate
  independent eating if purchased for use by a person, including a
  person who is elderly or physically disabled, has had a stroke, or
  is a burn victim, who does not have full use or control of the
  person's hands or arms;
               (14)  subject to Subsection (d), a dietary supplement;
               (15)  intravenous systems, supplies, and replacement
  parts designed or intended to be used in the diagnosis or treatment
  of humans.
         (e)  For purposes of this section, a product is an
  intravenous system if the product is designed or intended to be used
  to administer fluids, electrolytes, blood and blood products, or
  drugs to patients, or to withdraw tissue samples, blood, or fluids
  from patients, without regard to whether the product is designed or
  intended to be inserted subcutaneously or into a vein, artery,
  cavity, muscle, organ, or other part of the body. The term includes
  access ports, adapters, bags and bottles, cannulae, cassettes,
  catheters, clamps, connectors, drip chambers, extension sets,
  filters, in-line ports, luer locks, needles, poles, pumps and
  batteries, spikes, tubing, valves, volumetric chambers, and items
  designed or intended to connect qualifying products to one another
  or to secure qualifying products to a patient.
         (f)  In this section, "hospital bed" means a bed specially
  designed for patients with special features for the comfort and
  well-being of the patient and for the convenience of health care
  workers and includes any devices built into the bed or designed for
  use with the bed. A hospital bed may have, but is not required to
  have, wheels, adjustable height for the entire bed, the head, and
  the feet, adjustable side rails, and electronic buttons to operate
  both the bed and other nearby electronic devices. The term includes
  infant warmers, incubators, other beds for neonatal and pediatric
  patients, and beds specifically designed and marketed for use for
  the rest, recuperation, and treatment of obese patients, obstetric
  patients, and burn patients. The term "hospital bed" does not
  include stretchers, gurneys, or delivery tables.
         SECTION 2.  The change in law made by this Act is a
  clarification of existing law and does not imply that existing law
  may be construed as inconsistent with the law as amended by this
         SECTION 3.  This Act takes effect September 1, 2013.