HB3855 - Relating to an exemption from sales and use taxes for certain diabetic supplies.

  89R314 RDS-F     By: Canales H.B. No. 3855       A BILL TO BE ENTITLED   AN ACT   relating to an exemption from sales and use taxes for certain   diabetic supplies.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 151.313(a), Tax Code, is amended 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 , glucose   tablets, urine test strips that measure ketones, lancets, insulin   pens, blood glucose meters, continuous glucose monitors, and   insulin pumps, and replacement parts for an item described by this   subdivision ;                (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 baby wipe.          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.