| (11) Sales or use tax is not due on the sale, lease, or rental of therapeutic appliances, devices, and related supplies specifically designed for those products when sold, leased, or rented to individuals under a prescription of a licensed practitioner of the healing arts. (A) An individual purchasing, leasing, or renting therapeutic appliances, devices, and related supplies under a prescription must either provide the seller a written prescription or allow the seller to receive the prescription directly from the licensed practitioner of the healing arts. The seller may exempt the sale, lease, or rental by keeping a copy of the individual's prescription in the seller's records. An exemption certificate from the purchaser is not required. (B) A hot tub, spa, or similar appliance qualifies as a therapeutic appliance when prescribed for the purchaser by a licensed practitioner of the healing arts. The patient must provide the seller of the hot tub, spa, or similar appliance with a prescription, an exemption certificate, and a signed statement on letterhead from the licensed practitioner. The signed statement should specify the medical requirements for the hot tub, spa, or similar appliance. (C) Health care providers, such as doctors, clinics, hospitals, nursing homes, or other institutions providing health care or medical services to individuals owe tax on therapeutic appliances, devices, and related supplies they use in providing nontaxable health care and medical services. Unless the health care provider qualifies as an exempt organization under Tax Code, §151.309 or §151.310, sales or use tax must be paid by the health care provider on the purchase, lease, or rental of all therapeutic appliances, devices, and related supplies. |
| Source Note: The provisions of this §3.284 adopted to be effective January 1, 1976; amended to be effective November 15, 1976, 1 TexReg 3099; amended to be effective July 5, 1978, 3 TexReg 2086; amended to be effective November 16, 1979, 4 TexReg 3985; amended to be effective November 18, 1981, 6 TexReg 4063; amended to be effective December 21, 1983, 8 TexReg 5038; amended to be effective December 6, 1991, 16 TexReg 6756; amended to be effective March 9, 1995, 20 TexReg 1337; amended to be effective March 12, 1996, 21 TexReg 1685; amended to be effective June 13, 2001, 26 TexReg 4213; amended to be effective November 21,2004, 29 TexReg 10581 |
