| 1 | 1 | | 88R3635 CJD-D |
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| 2 | 2 | | By: Howard H.B. No. 199 |
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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 a sales and use tax exemption for child and adult |
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| 8 | 8 | | diapers. |
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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. Section 151.313(a), Tax Code, is amended to read |
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| 11 | 11 | | as follows: |
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| 12 | 12 | | (a) The following items are exempted from the taxes imposed |
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| 13 | 13 | | by this chapter: |
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| 14 | 14 | | (1) a drug or medicine, other than insulin, if |
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| 15 | 15 | | prescribed or dispensed for a human or animal by a licensed |
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| 16 | 16 | | practitioner of the healing arts; |
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| 17 | 17 | | (2) insulin; |
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| 18 | 18 | | (3) a drug or medicine that is required to be labeled |
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| 19 | 19 | | with a "Drug Facts" panel in accordance with regulations of the |
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| 20 | 20 | | federal Food and Drug Administration, without regard to whether it |
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| 21 | 21 | | is prescribed or dispensed by a licensed practitioner of the |
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| 22 | 22 | | healing arts; |
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| 23 | 23 | | (4) a hypodermic syringe or needle; |
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| 24 | 24 | | (5) a brace; hearing aid or audio loop; orthopedic, |
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| 25 | 25 | | dental, or prosthetic device; ileostomy, colostomy, or ileal |
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| 26 | 26 | | bladder appliance; or supplies or replacement parts for the listed |
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| 27 | 27 | | items; |
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| 28 | 28 | | (6) a therapeutic appliance, device, and any related |
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| 29 | 29 | | supplies specifically designed for those products, if dispensed or |
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| 30 | 30 | | prescribed by a licensed practitioner of the healing arts, when |
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| 31 | 31 | | those items are purchased and used by an individual for whom the |
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| 32 | 32 | | items listed in this subdivision were dispensed or prescribed; |
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| 33 | 33 | | (7) a corrective lens and necessary and related |
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| 34 | 34 | | supplies, if dispensed or prescribed by an ophthalmologist or |
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| 35 | 35 | | optometrist; |
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| 36 | 36 | | (8) specialized printing or signalling equipment used |
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| 37 | 37 | | by a person who is [the] deaf for the purpose of enabling the person |
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| 38 | 38 | | [the deaf] to communicate through the use of an ordinary telephone |
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| 39 | 39 | | and all materials, paper, and printing ribbons used in that |
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| 40 | 40 | | equipment; |
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| 41 | 41 | | (9) a braille wristwatch, braille writer, braille |
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| 42 | 42 | | paper and braille electronic equipment that connects to computer |
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| 43 | 43 | | equipment, and the necessary adaptive devices and adaptive computer |
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| 44 | 44 | | software; |
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| 45 | 45 | | (10) each of the following items if purchased for use |
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| 46 | 46 | | by a person who is [the] blind to enable the person [them] to |
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| 47 | 47 | | function more independently: a slate and stylus, print enlarger, |
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| 48 | 48 | | light probe, magnifier, white cane, talking clock, large print |
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| 49 | 49 | | terminal, talking terminal, or harness for a guide dog; |
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| 50 | 50 | | (11) hospital beds; |
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| 51 | 51 | | (12) blood glucose monitoring test strips; |
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| 52 | 52 | | (13) an adjustable eating utensil used to facilitate |
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| 53 | 53 | | independent eating if purchased for use by a person, including a |
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| 54 | 54 | | person who is elderly, has a physical disability [or physically |
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| 55 | 55 | | disabled], has had a stroke, or is a burn victim, who does not have |
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| 56 | 56 | | full use or control of the person's hands or arms; |
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| 57 | 57 | | (14) subject to Subsection (d), a dietary supplement; |
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| 58 | 58 | | [and] |
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| 59 | 59 | | (15) intravenous systems, supplies, and replacement |
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| 60 | 60 | | parts designed or intended to be used in the diagnosis or treatment |
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| 61 | 61 | | of humans; and |
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| 62 | 62 | | (16) a diaper, absorbency undergarment, or guard or |
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| 63 | 63 | | pad designed for human use for protection against urinary or |
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| 64 | 64 | | colonic leakage. |
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| 65 | 65 | | SECTION 2. The change in law made by this Act does not |
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| 66 | 66 | | affect tax liability accruing before the effective date of this |
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| 67 | 67 | | Act. That liability continues in effect as if this Act had not been |
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| 68 | 68 | | enacted, and the former law is continued in effect for the |
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| 69 | 69 | | collection of taxes due and for civil and criminal enforcement of |
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| 70 | 70 | | the liability for those taxes. |
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| 71 | 71 | | SECTION 3. This Act takes effect September 1, 2023. |
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