Texas Tax Code

§ 151.3134 — BREAST MILK PUMPING PRODUCTS

TX § 151.3134Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. H. EXEMPTIONS

Statute text

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(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.

Legislative history

Added by Acts 2023, 88th Leg., R.S., Ch. 1056 (S.B. 379), Sec. 2, eff. September 1, 2023.