Texas 2023 - 88th Regular

Texas Senate Bill SB379 Compare Versions

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Version 2 (New)

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1	1	S.B. No. 379
2	2
3	3
4	4	AN ACT
5	5	relating to an exemption from sales and use taxes for certain family
6	6	care items.
7	7	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
8	8	SECTION 1. Section 151.313, Tax Code, is amended by
9	9	amending Subsection (a) and adding Subsections (g), (h), and (i) to
10	10	read as follows:
11	11	(a) The following items are exempted from the taxes imposed
12	12	by this chapter:
13	13	(1) a drug or medicine, other than insulin, if
14	14	prescribed or dispensed for a human or animal by a licensed
15	15	practitioner of the healing arts;
16	16	(2) insulin;
17	17	(3) a drug or medicine that is required to be labeled
18	18	with a "Drug Facts" panel in accordance with regulations of the
19	19	federal Food and Drug Administration, without regard to whether it
20	20	is prescribed or dispensed by a licensed practitioner of the
21	21	healing arts;
22	22	(4) a hypodermic syringe or needle;
23	23	(5) a brace; hearing aid or audio loop; orthopedic,
24	24	dental, or prosthetic device; ileostomy, colostomy, or ileal
25	25	bladder appliance; or supplies or replacement parts for the listed
26	26	items;
27	27	(6) a therapeutic appliance, device, and any related
28	28	supplies specifically designed for those products, if dispensed or
29	29	prescribed by a licensed practitioner of the healing arts, when
30	30	those items are purchased and used by an individual for whom the
31	31	items listed in this subdivision were dispensed or prescribed;
32	32	(7) a corrective lens and necessary and related
33	33	supplies, if dispensed or prescribed by an ophthalmologist or
34	34	optometrist;
35	35	(8) specialized printing or signalling equipment used
36	36	by a person who is [the] deaf for the purpose of enabling the person
37	37	[the deaf] to communicate through the use of an ordinary telephone
38	38	and all materials, paper, and printing ribbons used in that
39	39	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 a 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;
61	61	(16) a wound care dressing;
62	62	(17) an adult or a children's diaper; and
63	63	(18) a baby wipe.
64	64	(g) A product is a wound care dressing for purposes of this
65	65	section if the product is used to prevent bacterial contamination
66	66	of a wound by absorbing wound drainage, protecting healing tissue,
67	67	or maintaining a moist or dry wound environment. The term includes
68	68	individual sterile adhesive bandages, sterile rolls or pads of
69	69	gauze, and surgical and medical tape used to secure a wound care
70	70	dressing to a patient. The term does not include general purpose
71	71	absorption items, such as cotton balls, cotton swabs, or tissues,
72	72	or appliances or devices used to drain bodily fluids or irrigate
73	73	body cavities, such as drains, suction catheters, or irrigation
74	74	systems.
75	75	(h) A product is:
76	76	(1) a diaper for purposes of this section if the
77	77	product is an absorbent garment worn by humans who are incapable of,
78	78	or have difficulty, controlling their bladder or bowel movements;
79	79	(2) an adult diaper for purposes of this section if the
80	80	product is a diaper other than a children's diaper; and
81	81	(3) a children's diaper for purposes of this section if
82	82	the product is a diaper marketed to be worn by children.
83	83	(i) A product is a baby wipe for purposes of this section if
84	84	the product is a moistened and disposable tissue or towel intended
85	85	for cleansing the skin of a young child.
86	86	SECTION 2. Subchapter H, Chapter 151, Tax Code, is amended
87	87	by adding Sections 151.3132, 151.3133, 151.3134, and 151.3135 to
88	88	read as follows:
89	89	Sec. 151.3132. FEMININE HYGIENE PRODUCTS. (a) In this
90	90	section, "feminine hygiene product" means a tampon, sanitary
91	91	napkin, menstrual cup, menstrual sponge, menstrual pad, or other
92	92	similar tangible personal property sold for the principal purpose
93	93	of feminine hygiene in connection with the menstrual cycle or
94	94	postpartum care.
95	95	(b) The sale, storage, use, or other consumption of a
96	96	feminine hygiene product is exempted from the taxes imposed by this
97	97	chapter.
98	98	Sec. 151.3133. MATERNITY CLOTHING. (a) In this section,
99	99	"maternity clothing" means clothing labeled for a woman to wear
100	100	during pregnancy that is designed to accommodate the changes in
101	101	body size and shape that occur as a result of a pregnancy or to
102	102	facilitate breastfeeding. The term includes a nursing bra or
103	103	nursing pad.
104	104	(b) The sale, storage, use, or other consumption of an
105	105	article of maternity clothing is exempted from the taxes imposed by
106	106	this chapter.
107	107	Sec. 151.3134. BREAST MILK PUMPING PRODUCTS. (a) In this
108	108	section:
109	109	(1) "Breast milk pumping product" means a breast pump,
110	110	a breast milk storage bag or other container designed to store
111	111	pumped breast milk, or a pumping bra.
112	112	(2) "Breast pump" means an electrically or manually
113	113	controlled device designed or marketed to be used to express milk
114	114	from a human breast during lactation, including accessories
115	115	necessary for use of the device such as flanges and tubing. The
116	116	term includes any battery, AC adapter, or other power supply unit
117	117	packaged and sold with the device to power the device.
118	118	(b) The sale, storage, use, or other consumption of a breast
119	119	milk pumping product is exempted from the taxes imposed by this
120	120	chapter.
121	121	Sec. 151.3135. BABY BOTTLES. (a) In this section, "baby
122	122	bottle" means a bottle fitted with a nipple for giving milk and
123	123	other drinks to a young child.
124	124	(b) The sale, storage, use, or other consumption of a baby
125	125	bottle is exempted from the taxes imposed by this chapter.
126	126	SECTION 3. The changes in law made by this Act do not affect
127	127	tax liability accruing before the effective date of this Act. That
128	128	liability continues in effect as if this Act had not been enacted,
129	129	and the former law is continued in effect for the collection of
130	130	taxes due and for civil and criminal enforcement of the liability
131	131	for those taxes.
132	132	SECTION 4. This Act takes effect September 1, 2023.
133	133	______________________________ ______________________________
134	134	President of the Senate Speaker of the House
135	135	I hereby certify that S.B. No. 379 passed the Senate on
136	136	May 16, 2023, by the following vote: Yeas 29, Nays 2.
137	137	______________________________
138	138	Secretary of the Senate
139	139	I hereby certify that S.B. No. 379 passed the House on
140	140	May 23, 2023, by the following vote: Yeas 129, Nays 14, two
141	141	present not voting.
142	142	______________________________
143	143	Chief Clerk of the House
144	144	Approved:
145	145	______________________________
146	146	Date
147	147	______________________________
148	148	Governor