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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from sales and use taxes for certain family |
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care items. |
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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), (h), and (i) to |
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read 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 wound care dressing; |
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(17) an adult or a children's diaper; and |
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(18) a baby wipe. |
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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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(h) A product is: |
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(1) a diaper for purposes of this section if the |
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product is an absorbent garment worn by humans who are incapable of, |
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or have difficulty, controlling their bladder or bowel movements; |
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(2) an adult diaper for purposes of this section if the |
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product is a diaper other than a children's diaper; and |
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(3) a children's diaper for purposes of this section if |
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the product is a diaper marketed to be worn by children. |
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(i) 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. Subchapter H, Chapter 151, Tax Code, is amended |
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by adding Sections 151.3132, 151.3133, 151.3134, and 151.3135 to |
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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 or |
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postpartum care. |
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(b) The sale, storage, use, or other consumption of a |
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feminine hygiene product is exempted from the taxes imposed by this |
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chapter. |
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Sec. 151.3133. MATERNITY CLOTHING. (a) In this section, |
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"maternity clothing" means clothing labeled for a woman to wear |
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during pregnancy that is designed to accommodate the changes in |
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body size and shape that occur as a result of a pregnancy or to |
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facilitate breastfeeding. The term includes a nursing bra or |
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nursing pad. |
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(b) The sale, storage, use, or other consumption of an |
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article of maternity clothing is exempted from the taxes imposed by |
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this chapter. |
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Sec. 151.3134. BREAST MILK PUMPING PRODUCTS. (a) In this |
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section: |
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(1) "Breast milk pumping product" means a breast pump, |
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a breast milk storage bag or other container designed to store |
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pumped breast milk, or a pumping bra. |
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(2) "Breast pump" means an electrically or manually |
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controlled device designed or marketed to be used to express milk |
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from a human breast during lactation, including accessories |
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necessary for use of the device such as flanges and tubing. The |
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term includes any battery, AC adapter, or other power supply unit |
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packaged and sold with the device to power the device. |
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(b) The sale, storage, use, or other consumption of a breast |
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milk pumping product is exempted from the taxes imposed by this |
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chapter. |
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Sec. 151.3135. BABY BOTTLES. (a) In this section, "baby |
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bottle" means a bottle fitted with a nipple for giving milk and |
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other drinks to a young child. |
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(b) The sale, storage, use, or other consumption of a baby |
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bottle is exempted from the taxes imposed by this chapter. |
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SECTION 3. The changes in law made by this Act do not affect |
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tax liability accruing before the effective date of this Act. That |
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liability continues in effect as if this Act had not been enacted, |
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and the former law is continued in effect for the collection of |
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taxes due and for civil and criminal enforcement of the liability |
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for those taxes. |
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SECTION 4. This Act takes effect September 1, 2023. |
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