bill exempting health care supplies from sales tax

The text as introduced · 760 words

By: Howard
H.B. No. 2833

A BILL TO BE ENTITLED

AN ACT

relating to the sales and use tax exemption for health care

supplies.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 151.313, Tax Code, is amended by

amending Subsections (a), (h), and (i) to read as follows:

(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 signaling [ 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 flushable [ baby ] wipe ; and

(19) each of the following items used for medical or

health care purposes:

(A) a patient gown, face mask, face shield,

thermometer, sharps container, medicine cup, wash basin, blood

pressure cuff, bedside commode, transfer bench, shower seat, skin

barrier, pill crusher, pill cutter, or pill organizer;

(B) a mobility aid, such as a cane or walker;

(C) an absorbent bed pad, absorbent bed sheet, or

other bed cover designed to absorb bodily secretions;

(D) medical scrubs; and

(E) gloves, compression socks, or nonslip socks .

(h) A product is:

(1) a diaper for purposes of this section if the

product is an absorbent garment or other item worn by or secured to

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 flushable [ baby ] wipe for purposes of

this section if :

(1) the product is a moistened and disposable tissue

or towel intended for cleansing the skin of a human; and

(2) the product packaging indicates that the wipe may

be flushed down a toilet [ young child ].

SECTION 2. The changes in law made by this Act do not affect

tax liability accruing before the effective date of this Act. That

liability continues in effect as if this Act had not been enacted,

and the former law is continued in effect for the collection of

taxes due and for civil and criminal enforcement of the liability

for those taxes.

SECTION 3. This Act takes effect October 1, 2025.