S.B. No. 379
AN ACT
relating to an exemption from sales and use taxes for certain family
care items.
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 Subsections (g), (h), and (i) 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) a corrective lens and necessary and related
supplies, if dispensed or prescribed by an ophthalmologist or
optometrist;
(8) specialized printing or signalling equipment used
by a person who is [the] deaf for the purpose of enabling the person
[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 a person who is [the] blind to enable the person [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 a 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, has a physical disability [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;
(16) a wound care dressing;
(17) an adult or a children's diaper; and
(18) a baby wipe.
(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.
(h) A product is:
(1) a diaper for purposes of this section if the
product is an absorbent garment worn by humans who are incapable of,
or have difficulty, controlling their bladder or bowel movements;
(2) an adult diaper for purposes of this section if the
product is a diaper other than a children's diaper; and
(3) a children's diaper for purposes of this section if
the product is a diaper marketed to be worn by children.
(i) A product is a baby wipe for purposes of this section if
the product is a moistened and disposable tissue or towel intended
for cleansing the skin of a young child.
SECTION 2. Subchapter H, Chapter 151, Tax Code, is amended
by adding Sections 151.3132, 151.3133, 151.3134, and 151.3135 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 or
postpartum care.
(b) The sale, storage, use, or other consumption of a
feminine hygiene product is exempted from the taxes imposed by this
chapter.
Sec. 151.3133. MATERNITY CLOTHING. (a) In this section,
"maternity clothing" means clothing labeled for a woman to wear
during pregnancy that is designed to accommodate the changes in
body size and shape that occur as a result of a pregnancy or to
facilitate breastfeeding. The term includes a nursing bra or
nursing pad.
(b) The sale, storage, use, or other consumption of an
article of maternity clothing is exempted from the taxes imposed by
this chapter.
Sec. 151.3134. BREAST MILK PUMPING PRODUCTS. (a) In this
section:
(1) "Breast milk pumping product" means a breast pump,
a breast milk storage bag or other container designed to store
pumped breast milk, or a pumping bra.
(2) "Breast pump" means an electrically or manually
controlled device designed or marketed to be used to express milk
from a human breast during lactation, including accessories
necessary for use of the device such as flanges and tubing. The
term includes any battery, AC adapter, or other power supply unit
packaged and sold with the device to power the device.
(b) The sale, storage, use, or other consumption of a breast
milk pumping product is exempted from the taxes imposed by this
chapter.
Sec. 151.3135. BABY BOTTLES. (a) In this section, "baby
bottle" means a bottle fitted with a nipple for giving milk and
other drinks to a young child.
(b) The sale, storage, use, or other consumption of a baby
bottle is exempted from the taxes imposed by this chapter.
SECTION 3. The changes in law made by this Act do 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 4. This Act takes effect September 1, 2023.
______________________________ ______________________________
President of the Senate Speaker of the House
I hereby certify that S.B. No. 379 passed the Senate on
May 16, 2023, by the following vote: Yeas 29, Nays 2.
______________________________
Secretary of the Senate
I hereby certify that S.B. No. 379 passed the House on
May 23, 2023, by the following vote: Yeas 129, Nays 14, two
present not voting.
______________________________
Chief Clerk of the House
Approved:
______________________________
Date
______________________________
Governor