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SECTION 1. Sections
151.313(a), (c), and (e), Tax Code, are amended to read as follows:
(a) The following items are
exempted from the taxes imposed by this chapter, whether used for a human or, if applicable, an animal:
(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, including a veterinarian;
(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
items;
(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, including
a veterinarian, when those items are purchased and used by:
(A) an individual for
whom the items listed in this subdivision were dispensed or prescribed; or
(B) an owner or caretaker
of an animal for which 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 optometrist;
(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 software;
(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;
(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, has a physical disability
[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; and
(15) intravenous systems,
supplies, and replacement parts designed or intended to be used in [the]
diagnosis or treatment [of humans].
(c) A product is a drug or
medicine for purposes of this section if the product:
(1) is intended for use in
the diagnosis, cure, mitigation, treatment, or prevention of disease,
illness, injury, or pain;
(2)
is applied to the [human] body of a human or animal or is a
product that a human or animal is intended to ingest [ingests]
or inhale [inhales];
(3) is not an appliance or
device; and
(4) is not food.
(e) A product is an
intravenous system for purposes of this section if, regardless of whether
the product is designed or intended to be inserted subcutaneously into any
part of a human's or animal's [the] body, the product is
designed or intended to be used to administer fluids, electrolytes, blood
and blood products, or drugs [to patients] or to withdraw blood or
fluids [from patients]. 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 secure qualifying products to a patient who is a human or
animal. The term does not include a wound drain.
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SECTION 1. Sections
151.313(a), (c), and (e), Tax Code, are amended 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,
including a veterinarian;
(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
items;
(6) a therapeutic appliance,
device, and any related supplies specifically designed for those products,
if dispensed or prescribed for a human
or animal by a licensed practitioner of the healing arts, including
a veterinarian, when those items are purchased and used by:
(A) an individual for
whom the items listed in this subdivision were dispensed or prescribed; or
(B) an owner or caretaker
of an animal for which 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 optometrist;
(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 software;
(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;
(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, has a physical disability
[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; and
(15) intravenous systems,
supplies, and replacement parts designed or intended to be used in the
diagnosis or treatment of humans or animals.
(c) A product is a drug or
medicine for purposes of this section if the product:
(1) is intended for use in
the diagnosis, cure, mitigation, treatment, or prevention of disease,
illness, injury, or pain;
(2)
is:
(A) applied to the human
body or is a product that a human ingests or inhales; or
(B) prescribed or dispensed by a veterinarian and is applied to the
body of an animal or is a product that an animal is intended to ingest or
inhale;
(3) is not an appliance or
device; and
(4) is not food.
(e) A product is an
intravenous system for purposes of this section if, regardless of whether
the product is designed or intended to be inserted subcutaneously into any
part of a human's or animal's [the] body, the product is
designed or intended to be used to administer fluids, electrolytes, blood
and blood products, or drugs [to patients] or to withdraw blood or
fluids [from patients]. 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 secure qualifying products to a patient who is a human or
animal. The term does not include a wound drain.
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