| 1 | 1 | | 81R4035 CBH-D |
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| 2 | 2 | | By: Nichols S.B. No. 1128 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to an exemption from the sales tax for medical equipment |
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| 8 | 8 | | used by physicians in certain areas of this state. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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| 11 | 11 | | by adding Section 151.3132 to read as follows: |
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| 12 | 12 | | Sec. 151.3132. MEDICAL EQUIPMENT IN MEDICALLY UNDERSERVED |
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| 13 | 13 | | AREAS. (a) The sale, use, or installation of tangible personal |
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| 14 | 14 | | property is exempted from the taxes imposed by this chapter if: |
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| 15 | 15 | | (1) the tangible personal property is sold to or used |
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| 16 | 16 | | by a physician practicing medicine in an area in this state |
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| 17 | 17 | | designated by the federal government or this state as a medically |
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| 18 | 18 | | underserved area or a health professional shortage area; |
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| 19 | 19 | | (2) the tangible personal property will be located in |
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| 20 | 20 | | the area described by Subdivision (1); and |
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| 21 | 21 | | (3) the physician will use the tangible personal |
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| 22 | 22 | | property to diagnose, prevent, alleviate, or cure a human illness |
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| 23 | 23 | | or injury. |
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| 24 | 24 | | (b) The exemption provided by this section does not apply |
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| 25 | 25 | | to: |
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| 26 | 26 | | (1) tangible personal property not used directly to |
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| 27 | 27 | | diagnose, prevent, alleviate, or cure a human illness or injury, |
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| 28 | 28 | | including office equipment or supplies; or |
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| 29 | 29 | | (2) tangible personal property rented or leased to the |
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| 30 | 30 | | physician for less than one year. |
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| 31 | 31 | | SECTION 2. The change in law made by this Act does not |
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| 32 | 32 | | affect tax liability accruing before the effective date of this |
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| 33 | 33 | | Act. That liability continues in effect as if this Act had not been |
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| 34 | 34 | | enacted, and the former law is continued in effect for the |
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| 35 | 35 | | collection of taxes due and for civil and criminal enforcement of |
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| 36 | 36 | | the liability for those taxes. |
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| 37 | 37 | | SECTION 3. This Act takes effect July 1, 2009, if it |
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| 38 | 38 | | receives a vote of two-thirds of all the members elected to each |
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| 39 | 39 | | house, as provided by Section 39, Article III, Texas Constitution. |
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| 40 | 40 | | If this Act does not receive the vote necessary for effect on that |
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| 41 | 41 | | date, this Act takes effect September 1, 2009. |
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