81R4035 CBH-D
By: Nichols S.B. No. 1128
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from the sales tax for medical equipment
used by physicians in certain areas of this state.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended
by adding Section 151.3132 to read as follows:
Sec. 151.3132. MEDICAL EQUIPMENT IN MEDICALLY UNDERSERVED
AREAS. (a) The sale, use, or installation of tangible personal
property is exempted from the taxes imposed by this chapter if:
(1) the tangible personal property is sold to or used
by a physician practicing medicine in an area in this state
designated by the federal government or this state as a medically
underserved area or a health professional shortage area;
(2) the tangible personal property will be located in
the area described by Subdivision (1); and
(3) the physician will use the tangible personal
property to diagnose, prevent, alleviate, or cure a human illness
or injury.
(b) The exemption provided by this section does not apply
to:
(1) tangible personal property not used directly to
diagnose, prevent, alleviate, or cure a human illness or injury,
including office equipment or supplies; or
(2) tangible personal property rented or leased to the
physician for less than one year.
SECTION 2. The change in law made by this Act does 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 July 1, 2009, if it
receives a vote of two-thirds of all the members elected to each
house, as provided by Section 39, Article III, Texas Constitution.
If this Act does not receive the vote necessary for effect on that
date, this Act takes effect September 1, 2009.