Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter O - STATE AND LOCAL SALES AND USE TAXES › Section 3.284 - Drugs, Medicines, Medical Equipment, and Devices (Tax Code Section)

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions.
				  The following words and terms, when used in this section, shall have the
				  following meanings, unless the context clearly indicates otherwise.
(1) Appliance or device--An instrument,
				  apparatus, implement, machine, contrivance, implant, chemical, or other similar
				  or related product that does not achieve its primary intended purposes through
				  chemical action within or on the body, and that is not dependent upon being
				  metabolized for the achievement of its primary intended purposes.
(2) Brace--Any appliance or device that is
				  used on or attached to the human body, and that gives rigidity or support for
				  the purpose of correcting a physical ailment or defect.
(3) Corrective lenses--Any appliance or
				  device that is worn to correct or aid defective eyesight, such as eyeglasses,
				  contact lenses, or other visual aids that an ophthalmologist or optometrist
				  dispenses or prescribes.
(4) Dental
				  device--An artificial replacement of one or more teeth or a dental appliance
				  worn on the teeth to correct irregularities of growth or position. For the
				  purposes of this section, the term dental device does not include toothbrushes,
				  toothpaste, dental floss, mouth mirrors, or other devices used to prevent
				  cavities or plaque build-up or removal.
(5) Dietary supplement--A product that:
(A) contains one or more vitamins, minerals,
				  herbs, amino acids, or substances to increase caloric intake;
(B) is not represented as a food or the sole
				  item of a meal or the diet; and
(C)
				  is labeled or is required to be labeled "dietary supplement" or
				  "supplement."
(6) Drug
				  or medicine--A product that:
(A) is intended
				  for use in the diagnosis, cure, mitigation, treatment, or prevention of
				  disease, illness, injury, or pain;
(B) is applied to the human body, or that
				  humans ingest or inhale;
(C) is not
				  an appliance or device; and
(D) is
				  not food; or
(E) is labeled with a
				  drug facts panel in accordance with federal Food and Drug Administration
				  regulations.
(7)
				  Food--Material, usually of plant or animal origin, that contains or consists of
				  essential nutrients and is intended for human ingestion:
(A) for taste or aroma; or
(B) to satisfy the appetite, hunger, or
				  thirst.
(8) Hearing
				  aid--Any appliance or device worn to correct or aid defective hearing. The term
				  also includes an audio loop used by a person who is deaf.
(9) Hypodermic needle--A hollow needle
				  adapted for use with hypodermic syringes.
(10) Hypodermic syringe--A small syringe with
				  a hollow needle adapted for use in removing or injecting material beneath the
				  skin.
(11) Ileostomy, colostomy,
				  and ileal bladder appliance--An appliance or device that is surgically
				  implanted or formed to assist the human body in the elimination of natural
				  waste.
(12) Orthopedic
				  appliance--Any appliance or device designed specifically for use in the
				  correction or prevention of human deformities, defects, or chronic diseases of
				  the skeleton, joints, or spine.
(13) Prosthetic device--An item that is
				  artificial and replaces a missing part of the body, performs the function of a
				  vital organ or appendage of the human body, or is permanently implanted in the
				  body. Examples of prosthetic devices are heart-lung pumps, nasal gastric and
				  gastrointestinal devices, ureteral stents, urethral stents, and artificial
				  kidney machines, and related components and supplies.
(14) Therapeutic appliance or device--An
				  appliance or device that is designed to alleviate pain or for use during the
				  treatment or cure of human sickness, disease, suffering, or
				  deformity.
(15) Wound care
				  dressing--An item that absorbs wound drainage, protects healing tissue,
				  maintains a moist or dry wound environment (as appropriate), or prevents
				  bacterial contamination.