88R4027 SRA-F
By: Huffman, et al. S.B. No. 379
A BILL TO BE ENTITLED
AN ACT
relating to sales and use tax exemptions for wound care dressings
and certain feminine hygiene products.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.313, Tax Code, is amended by
amending Subsection (a) and adding Subsection (g) to read as
follows:
(a) The following items are exempted from the taxes imposed
by this chapter:
(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;
(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, when
those items are purchased and used by an individual for whom 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 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; and
(16) wound care dressings.
(g) A product is a wound care dressing for purposes of this
section if the product is used to prevent bacterial contamination
of a wound by absorbing wound drainage, protecting healing tissue,
or maintaining a moist or dry wound environment. The term includes
individual sterile adhesive bandages, sterile rolls or pads of
gauze, and surgical and medical tape used to secure a wound care
dressing to a patient. The term does not include general purpose
absorption items, such as cotton balls, cotton swabs, or tissues,
or appliances or devices used to drain bodily fluids or irrigate
body cavities, such as drains, suction catheters, or irrigation
systems.
SECTION 2. Subchapter H, Chapter 151, Tax Code, is amended
by adding Section 151.3132 to read as follows:
Sec. 151.3132. FEMININE HYGIENE PRODUCTS. (a) In this
section, "feminine hygiene product" means a tampon, sanitary
napkin, menstrual cup, menstrual sponge, menstrual pad, or other
similar tangible personal property sold for the principal purpose
of feminine hygiene in connection with the menstrual cycle.
(b) The sale, use, or consumption of a feminine hygiene
product is exempted from the taxes imposed by this chapter.
SECTION 3. The change in law made by this Act does not
affect taxes imposed before the effective date of this Act, and the
law in effect before the effective date of this Act is continued in
effect for purposes of the liability for and collection of those
taxes.
SECTION 4. This Act takes effect September 1, 2023.