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A BILL TO BE ENTITLED
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AN ACT
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relating to sales and use tax exemptions for wound care dressings |
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and certain feminine hygiene products. |
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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 Subsection (g) to read as |
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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; |
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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 or treatment |
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of humans; and |
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(16) wound care dressings. |
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(g) A product is a wound care dressing for purposes of this |
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section if the product is used to prevent bacterial contamination |
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of a wound by absorbing wound drainage, protecting healing tissue, |
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or maintaining a moist or dry wound environment. The term includes |
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individual sterile adhesive bandages, sterile rolls or pads of |
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gauze, and surgical and medical tape used to secure a wound care |
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dressing to a patient. The term does not include general purpose |
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absorption items, such as cotton balls, cotton swabs, or tissues, |
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or appliances or devices used to drain bodily fluids or irrigate |
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body cavities, such as drains, suction catheters, or irrigation |
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systems. |
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SECTION 2. 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. FEMININE HYGIENE PRODUCTS. (a) In this |
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section, "feminine hygiene product" means a tampon, sanitary |
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napkin, menstrual cup, menstrual sponge, menstrual pad, or other |
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similar tangible personal property sold for the principal purpose |
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of feminine hygiene in connection with the menstrual cycle. |
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(b) The sale, use, or consumption of a feminine hygiene |
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product is exempted from the taxes imposed by this chapter. |
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SECTION 3. The change in law made by this Act does not |
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affect taxes imposed before the effective date of this Act, and the |
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law in effect before the effective date of this Act is continued in |
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effect for purposes of the liability for and collection of those |
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taxes. |
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SECTION 4. This Act takes effect September 1, 2023. |