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A BILL TO BE ENTITLED
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AN ACT
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relating to a sales and use tax exemption for certain health care |
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supplies. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 151.313(a), (c), and (e), Tax Code, are |
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amended to 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, including a veterinarian; |
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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 for a human or animal by a licensed practitioner of the |
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healing arts, including a veterinarian, when those items are |
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purchased and used by: |
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(A) an individual for whom the items listed in |
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this subdivision were dispensed or prescribed; or |
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(B) an owner or caretaker of an animal for which |
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the items listed in this subdivision were dispensed or prescribed; |
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(7) 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 the deaf for the purpose of enabling the deaf to communicate |
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through the use of an ordinary telephone and all materials, paper, |
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and printing ribbons used in that 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 the blind to enable them to function more independently: a slate |
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and stylus, print enlarger, light probe, magnifier, white cane, |
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talking clock, large print terminal, talking terminal, or harness |
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for 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 or animals. |
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(c) A product is a drug or medicine for purposes of this |
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section if the product: |
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(1) is intended for use in the diagnosis, cure, |
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mitigation, treatment, or prevention of disease, illness, injury, |
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or pain; |
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(2) is: |
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(A) applied to the human body or is a product that |
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a human ingests or inhales; or |
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(B) prescribed or dispensed by a veterinarian and |
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is applied to the body of an animal or is a product that an animal is |
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intended to ingest or inhale; |
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(3) is not an appliance or device; and |
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(4) is not food. |
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(e) A product is an intravenous system for purposes of this |
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section if, regardless of whether the product is designed or |
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intended to be inserted subcutaneously into any part of a human's or |
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animal's [the] body, the product is designed or intended to be used |
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to administer fluids, electrolytes, blood and blood products, or |
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drugs [to patients] or to withdraw blood or fluids [from patients]. |
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The term includes access ports, adapters, bags and bottles, |
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cannulae, cassettes, catheters, clamps, connectors, drip chambers, |
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extension sets, filters, in-line ports, luer locks, needles, poles, |
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pumps and batteries, spikes, tubing, valves, volumetric chambers, |
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and items designed or intended to connect qualifying products to |
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one another or secure qualifying products to a patient who is a |
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human or animal. The term does not include a wound drain. |
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SECTION 2. 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 3. This Act takes effect September 1, 2015. |