By: Howard H.B. No. 2833
A BILL TO BE ENTITLED
AN ACT
relating to the sales and use tax exemption for health care
supplies.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.313, Tax Code, is amended by
amending Subsections (a), (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 signaling [signalling]
equipment used by a person who is deaf for the purpose of enabling
the person 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 blind to enable the person 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, 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;
(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 flushable [baby] wipe; and
(19) each of the following items used for medical or
health care purposes:
(A) a patient gown, face mask, face shield,
thermometer, sharps container, medicine cup, wash basin, blood
pressure cuff, bedside commode, transfer bench, shower seat, skin
barrier, pill crusher, pill cutter, or pill organizer;
(B) a mobility aid, such as a cane or walker;
(C) an absorbent bed pad, absorbent bed sheet, or
other bed cover designed to absorb bodily secretions;
(D) medical scrubs; and
(E) gloves, compression socks, or nonslip socks.
(h) A product is:
(1) a diaper for purposes of this section if the
product is an absorbent garment or other item worn by or secured to
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 flushable [baby] wipe for purposes of
this section if:
(1) the product is a moistened and disposable tissue
or towel intended for cleansing the skin of a human; and
(2) the product packaging indicates that the wipe may
be flushed down a toilet [young child].
SECTION 2. 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 3. This Act takes effect October 1, 2025.