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Ezel / Tax Rulings / TX
TX 8409L0593C12 Sales and/or Use Tax (State,Local,MTA) 1984-09-14

Were a cochlear implant and its external transmitter, microphone assembly, and signal processor exempt from Texas sales tax?

Short answer: Yes. The internal receiver and the external transmitter, microphone assembly, and signal processor were exempt as a hearing aid under Section 151.313(4).

Apply this to your situation

This page answers the general question as of 1984. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1984
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official Texas Comptroller of Public Accounts letter published on the State Tax Automated Research (STAR) system. Letters on STAR can be the basis of a detrimental reliance claim only for the taxpayer to whom the letter was directly issued (see 34 Tex. Admin. Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded. Taxpayer-identifying details are redacted. This summary is informational only and is not legal or tax advice. Consult a licensed Texas tax professional about your specific situation.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page) is the authoritative source for any reliance.

Plain-English summary

The Texas Comptroller said the cochlear implant's internal receiver and its support devices—the external transmitter, microphone assembly, and signal processor—were exempt as a hearing aid.

The letter cited Section 151.313(4) for the hearing-aid exemption.

What this means for you

Cochlear-device sellers and purchasers

The historical exemption covered both the internal implant and the listed external support devices.

Accountants and tax professionals

Verify the current statute and the classification of modern components, accessories, replacements, and services.

Common questions

Q: Was the internal receiver exempt?
A: Yes.

Q: Were the external transmitter, microphone assembly, and signal processor exempt?
A: Yes.

Q: What provision did the letter cite?
A: Section 151.313(4).

Citations and references

  • Tex. Tax Code § 151.313(4) (as cited in the letter)

Source

Original ruling text

September 14, 1984

Dear *****:

Thank you for your August 6, 1984 letter concerning the tax status
of the cochlear implants and support devices.

The cochlear implant (internal receiver) and support devices (external
transmitter, microphone assembly and signal processor) is exempt as
a hearing aid. Hearing aids are exempt under Section 151.313 (4) of
the Texas Tax Code.

Please feel free to contact me if you have additional questions. You
may write me or call toll-free 1-800-252-5555 from anywhere in Texas.

Sincerely,

Eddie C. Washington
Tax Policy
Tax Administration

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