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A BILL TO BE ENTITLED
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AN ACT
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relating to a sales and use tax exemption for children's diapers and |
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baby wipes. |
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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 (g) and (h) 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) a 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 a person who is [the] deaf for the purpose of enabling the person |
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[the deaf] to communicate through the use of an ordinary telephone |
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and all materials, paper, and printing ribbons used in that |
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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 a person who is [the] blind to enable the person [them] to |
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function more independently: a slate and stylus, print enlarger, |
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light probe, magnifier, white cane, talking clock, large print |
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terminal, talking terminal, or harness for a guide dog; |
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(11) hospital beds; |
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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, has a physical disability [or physically |
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disabled], has had a stroke, or is a burn victim, who does not have |
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full use or control of the 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 or treatment |
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of humans; |
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(16) a children's diaper; and |
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(17) a baby wipe. |
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(g) A product is a children's diaper for purposes of this |
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section if the product is: |
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(1) an absorbent garment worn by humans who are |
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incapable of, or have difficulty, controlling their bladder or |
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bowel movements; and |
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(2) marketed to be worn by children. |
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(h) A product is a baby wipe for purposes of this section if |
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the product is a moistened and disposable tissue or towel intended |
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for cleansing the skin of a young child. |
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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 September 1, 2023. |