| 1 | 1 | | 86R307 ADM-D |
|---|
| 2 | 2 | | By: Howard H.B. No. 313 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | A BILL TO BE ENTITLED |
|---|
| 6 | 6 | | AN ACT |
|---|
| 7 | 7 | | relating to a sales and use tax exemption for child and adult |
|---|
| 8 | 8 | | diapers. |
|---|
| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 10 | 10 | | SECTION 1. Section 151.313(a), Tax Code, is amended to read |
|---|
| 11 | 11 | | as follows: |
|---|
| 12 | 12 | | (a) The following items are exempted from the taxes imposed |
|---|
| 13 | 13 | | by this chapter: |
|---|
| 14 | 14 | | (1) a drug or medicine, other than insulin, if |
|---|
| 15 | 15 | | prescribed or dispensed for a human or animal by a licensed |
|---|
| 16 | 16 | | practitioner of the healing arts; |
|---|
| 17 | 17 | | (2) insulin; |
|---|
| 18 | 18 | | (3) a drug or medicine that is required to be labeled |
|---|
| 19 | 19 | | with a "Drug Facts" panel in accordance with regulations of the |
|---|
| 20 | 20 | | federal Food and Drug Administration, without regard to whether it |
|---|
| 21 | 21 | | is prescribed or dispensed by a licensed practitioner of the |
|---|
| 22 | 22 | | healing arts; |
|---|
| 23 | 23 | | (4) a hypodermic syringe or needle; |
|---|
| 24 | 24 | | (5) a brace; hearing aid or audio loop; orthopedic, |
|---|
| 25 | 25 | | dental, or prosthetic device; ileostomy, colostomy, or ileal |
|---|
| 26 | 26 | | bladder appliance; or supplies or replacement parts for the listed |
|---|
| 27 | 27 | | items; |
|---|
| 28 | 28 | | (6) a therapeutic appliance, device, and any related |
|---|
| 29 | 29 | | supplies specifically designed for those products, if dispensed or |
|---|
| 30 | 30 | | prescribed by a licensed practitioner of the healing arts, when |
|---|
| 31 | 31 | | those items are purchased and used by an individual for whom the |
|---|
| 32 | 32 | | items listed in this subdivision were dispensed or prescribed; |
|---|
| 33 | 33 | | (7) a corrective lens and necessary and related |
|---|
| 34 | 34 | | supplies, if dispensed or prescribed by an ophthalmologist or |
|---|
| 35 | 35 | | optometrist; |
|---|
| 36 | 36 | | (8) specialized printing or signalling equipment used |
|---|
| 37 | 37 | | by the deaf for the purpose of enabling the deaf to communicate |
|---|
| 38 | 38 | | through the use of an ordinary telephone and all materials, paper, |
|---|
| 39 | 39 | | and printing ribbons used in that equipment; |
|---|
| 40 | 40 | | (9) a braille wristwatch, braille writer, braille |
|---|
| 41 | 41 | | paper and braille electronic equipment that connects to computer |
|---|
| 42 | 42 | | equipment, and the necessary adaptive devices and adaptive computer |
|---|
| 43 | 43 | | software; |
|---|
| 44 | 44 | | (10) each of the following items if purchased for use |
|---|
| 45 | 45 | | by a person who is [the] blind to enable the person [them] to |
|---|
| 46 | 46 | | function more independently: a slate and stylus, print enlarger, |
|---|
| 47 | 47 | | light probe, magnifier, white cane, talking clock, large print |
|---|
| 48 | 48 | | terminal, talking terminal, or harness for guide dog; |
|---|
| 49 | 49 | | (11) hospital beds; |
|---|
| 50 | 50 | | (12) blood glucose monitoring test strips; |
|---|
| 51 | 51 | | (13) an adjustable eating utensil used to facilitate |
|---|
| 52 | 52 | | independent eating if purchased for use by a person, including a |
|---|
| 53 | 53 | | person who is elderly, has a physical disability [or physically |
|---|
| 54 | 54 | | disabled], has had a stroke, or is a burn victim, who does not have |
|---|
| 55 | 55 | | full use or control of the person's hands or arms; |
|---|
| 56 | 56 | | (14) subject to Subsection (d), a dietary supplement; |
|---|
| 57 | 57 | | [and] |
|---|
| 58 | 58 | | (15) intravenous systems, supplies, and replacement |
|---|
| 59 | 59 | | parts designed or intended to be used in the diagnosis or treatment |
|---|
| 60 | 60 | | of humans; and |
|---|
| 61 | 61 | | (16) a diaper, an absorbency undergarment, or a guard |
|---|
| 62 | 62 | | or pad used for protection against urinary or colonic leakage. |
|---|
| 63 | 63 | | SECTION 2. The change in law made by this Act does not |
|---|
| 64 | 64 | | affect tax liability accruing before the effective date of this |
|---|
| 65 | 65 | | Act. That liability continues in effect as if this Act had not been |
|---|
| 66 | 66 | | enacted, and the former law is continued in effect for the |
|---|
| 67 | 67 | | collection of taxes due and for civil and criminal enforcement of |
|---|
| 68 | 68 | | the liability for those taxes. |
|---|
| 69 | 69 | | SECTION 3. This Act takes effect September 1, 2019. |
|---|