84R1931 BEF-D
	By: Bonnen of Galveston	H.B. No. 633

	A BILL TO BE ENTITLED
	AN ACT
	relating to a sales and use tax exemption for certain health care
	supplies.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1.  Sections 151.313(a), (c), and (e), Tax Code, are
	amended to read as follows:
	(a)  The following items are exempted from the taxes imposed
	by this chapter, whether used for a human or, if applicable, an
	animal:
	(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, including a veterinarian;
	(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,
	including a veterinarian, when those items are purchased and used
	by:
	(A)  an individual for whom the items listed in
	this subdivision were dispensed or prescribed; or
	(B)  an owner or caretaker of an animal for which
	the items listed in this subdivision were dispensed or prescribed;
	(7)  corrective lens and necessary and related
	supplies, if dispensed or prescribed by an ophthalmologist or
	optometrist;
	(8)  specialized printing or signalling equipment used
	by the deaf for the purpose of enabling the deaf 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 the blind to enable them 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 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 [or physically
	disabled], 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;
	and
	(15)  intravenous systems, supplies, and replacement
	parts designed or intended to be used in [the] diagnosis or
	treatment [of humans].
	(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 of a human or animal
	or is a product that a human or animal is intended to ingest
	[ingests] or inhale [inhales];
	(3) is not an appliance or device; and
	(4) is not food.
	(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 a human's or
	animal's [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 who is a
	human or animal.  The term does not include a wound drain.
	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 September 1, 2015.