Texas Tax Code
§ 151.313 — HEALTH CARE SUPPLIES
TX § 151.313Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. H. EXEMPTIONS
Statute text
View on source(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;
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Legislative history
Acts 2007, 80th Leg., R.S., Ch. 1266 (H.B. 3319), Sec. 4, eff. September 1, 2007. Acts 2013, 83rd Leg., R.S., Ch. 1061 (H.B. 3169), Sec. 2, eff. September 1, 2013. Acts 2023, 88th Leg., R.S., Ch. 1056 (S.B. 379), Sec. 1, eff. September 1, 2023.