§ 151.313 — HEALTH CARE SUPPLIES.

Texas § 151.313

• Jurisdiction: Texas
• Code TX: Tax Code

Text

Sec. 151.313. HEALTH CARE SUPPLIES. (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 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, when those items are purchased and used by an individual for whom the items listed in this subdivision were dispensed or prescribed;
(7) a corrective lens and necessary and related supplies, if dispensed or prescribed by an ophthalmologist or optometrist;
(8) specialized printing or signalling equipment used by a person who is deaf for the purpose of enabling the person 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 a person who is blind to enable the person 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 a 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, 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;
(16) a wound care dressing;
(17) an adult or a children's diaper; and
(18) a baby wipe.
(b) Each of the following items is exempted from the tax imposed by this chapter if the item is used by a person who is deaf to enable the person to function more independently:
(1) a light signal and device to adapt items such as telecommunication devices for the deaf (TDDs), telephones, doorbells, and smoke alarms; and
(2) adaptive devices or adaptive software for computers used by persons who are deaf.
(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 or is a product that a human ingests or inhales;
(3) is not an appliance or device; and
(4) is not food.
(d) A product is a dietary supplement for purposes of this section if:
(1) the product:
(A) contains one or more vitamins, minerals, herbs or botanicals, amino acids, or substances that supplement the daily dietary intake;
(B) is not represented as food or the sole item of a meal or the diet; and
(C) is labeled "dietary supplement" or "supplement"; or
(2) the product is labeled or required to be labeled with a "Supplement Facts" panel in accordance with regulations of the federal Food and Drug Administration.
(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 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. The term does not include a wound drain.
(f) A product is a hospital bed for purposes of this section if it is a bed purchased, sold, leased, or rented, regardless of the terms of the contract, that is specially designed for the comfort and well-being of patients and the convenience of health care workers, with special features that may include wheels, adjustable height, adjustable side rails, and electronic buttons to operate both the bed and other nearby devices. The term does not include bed linens, stretchers, gurneys, delivery tables, or detached accessories such as over-bed tables, trapeze devices, or scales. The term includes:
(1) a mattress for the bed;
(2) any devices built into the bed or designed for use with the bed;
(3) infant warmers;
(4) incubators;
(5) other beds for neonatal and pediatric patients; and
(6) beds specifically designed and marketed for use in the rest, recuperation, and treatment of obese patients, obstetric patients, and burn patients.
(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 systems.
(h) A product is:
(1) a diaper for purposes of this section if the product is an absorbent garment worn by humans who are incapable of, or have difficulty, controlling their bladder or bowel movements;
(2) an adult diaper for purposes of this section if the product is a diaper other than a children's diaper; and
(3) a children's diaper for purposes of this section if the product is a diaper marketed to be worn by children.
(i) A product is a baby wipe for purposes of this section if the product is a moistened and disposable tissue or towel intended for cleansing the skin of a young child.

Legislative History

Acts 1981, 67th Leg., p. 1562, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., p. 2758, ch. 752, Sec. 5(a), eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 2746, ch. 470, Sec. 1, eff. Sept. 1, 1983; Acts 1991, 72nd Leg., ch. 705, Sec. 14, eff. Sept. 1, 1991; Acts 1995, 74th Leg., ch. 1000, Sec. 12, eff. Oct. 1, 1995; Acts 1999, 76th Leg., ch. 394, Sec. 5, eff. April 1, 2000; Acts 1999, 76th Leg., ch. 683, Sec. 1, eff. July 1, 1999; Acts 2001, 77th Leg., ch. 1263, Sec. 20, eff. Oct. 1, 2001; Acts 2001, 77th Leg., ch. 1420, Sec. 18.009, eff. Sept. 1, 2001; Acts 2003, 78th Leg., ch. 209, Sec. 19, eff. Oct. 1, 2003. Amended by: Acts 2007, 80th Leg., R.S., Ch. 1266 (H.B. 3319 ), Sec. 4, eff. September 1, 2007. Acts 2013, 83rd Leg., R.S., Ch. 1061 (H.B. 3169 ), Sec. 2, eff. September 1, 2013. Acts 2023, 88th Leg., R.S., Ch. 1056 (S.B. 379 ), Sec. 1, eff. September 1, 2023.