bill widening the sales tax break for diabetic supplies

The text as introduced · 558 words

89R314 RDS-F

By: Canales
H.B. No. 3855

A BILL TO BE ENTITLED

AN ACT

relating to an exemption from sales and use taxes for certain

diabetic supplies.

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

SECTION 1. Section 151.313(a), Tax Code, is amended 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 , glucose

tablets, urine test strips that measure ketones, lancets, insulin

pens, blood glucose meters, continuous glucose monitors, and

insulin pumps, and replacement parts for an item described by this

subdivision ;

(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.

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.