88R4027 SRA-F
  By: Huffman, et al. S.B. No. 379
  relating to sales and use tax exemptions for wound care dressings
  and certain feminine hygiene products.
         SECTION 1.  Section 151.313, Tax Code, is amended by
  amending Subsection (a) and adding Subsection (g) to read as
         (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;
               (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; and
               (16)  wound care dressings.
         (g)  A product is a wound care dressing for purposes of this
  section if the product is used to prevent bacterial contamination
  of a wound by absorbing wound drainage, protecting healing tissue,
  or maintaining a moist or dry wound environment.  The term includes
  individual sterile adhesive bandages, sterile rolls or pads of
  gauze, and surgical and medical tape used to secure a wound care
  dressing to a patient.  The term does not include general purpose
  absorption items, such as cotton balls, cotton swabs, or tissues,
  or appliances or devices used to drain bodily fluids or irrigate
  body cavities, such as drains, suction catheters, or irrigation
         SECTION 2.  Subchapter H, Chapter 151, Tax Code, is amended
  by adding Section 151.3132 to read as follows:
         Sec. 151.3132.  FEMININE HYGIENE PRODUCTS. (a) In this
  section, "feminine hygiene product" means a tampon, sanitary
  napkin, menstrual cup, menstrual sponge, menstrual pad, or other
  similar tangible personal property sold for the principal purpose
  of feminine hygiene in connection with the menstrual cycle.
         (b)  The sale, use, or consumption of a feminine hygiene
  product is exempted from the taxes imposed by this chapter.
         SECTION 3.  The change in law made by this Act does not
  affect taxes imposed before the effective date of this Act, and the
  law in effect before the effective date of this Act is continued in
  effect for purposes of the liability for and collection of those
         SECTION 4.  This Act takes effect September 1, 2023.