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Ezel / Tax Rulings / TX
TX 8510L0667E07 Sales and/or Use Tax (State,Local,MTA) 1985-10-07

Did fitness equipment sold, rented, or leased to an individual under a doctor's prescription qualify for Texas exemption?

Short answer: Yes, as a therapeutic appliance or device, if the prescription stated the condition being treated and specified the needed equipment type.

Apply this to your situation

This page answers the general question as of 1985. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1985
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 1985 Texas Comptroller taxpayer-response letter applying then-current Rule 3.284 to fitness equipment sold, rented, or leased to an individual under a physician's written prescription. The prescription had to identify the condition being treated and the type of equipment required. STAR's caption names stair climbers and Nautilus-type machines, but the reproduced body discusses fitness equipment generally and does not list those examples. Current therapeutic-device, prescription, fitness, rental, lease, and sales-tax rules may differ, and STAR documents may no longer represent current policy even when not marked superseded. Letters on STAR can support detrimental reliance only for the taxpayer to whom the letter was directly issued under 34 Tex. Admin. Code Rules 3.1 and 3.10. This summary is informational only and is not legal or tax advice.
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 rental, lease, or sale of fitness equipment to an individual under a doctor's prescription qualified for exemption as a therapeutic appliance or device under Rule 3.284(a)(11) and (c)(6).

The written prescription had to state the condition being treated and specify the type of fitness equipment needed to treat that condition.

Common questions

Did a prescribed fitness-equipment sale qualify? Yes.

Did rentals and leases qualify too? Yes.

What had to be in the prescription? The treated condition and the needed equipment type.

Did the reproduced body specifically name stair climbers or Nautilus machines? No.

Citations and references

  • Texas Comptroller Rule 3.284(a)(11) and (c)(6) — therapeutic-appliance or device exemption.

Source

Original ruling text

October 7, 1985

Dear ***:

Thank you for your recent letter concerning the taxability of fitness
equipment sold to customers having a written prescription from a doctor
for specific equipment.

The rental, lease or sale of fitness equipment to an individual under a
doctor's prescription qualifies for exemption as therapeutic appliances
or devices as defined and exempted under sections (a)(11) and (c)(6) of
Rule 3.284.

The prescription written by the doctor must state the condition(s) being
treated and specify the type of fitness equipment needed for treating
the patient's condition.

This opinion is based on the facts presented. If there are additional or
different facts, the opinion may change.

If you have any questions or need more information, please call us at
1-800-252-5555 toll free from anywhere in Texas. You may write us at
the Tax Administration Division.

Sincerely,

Tax Policy Section
Tax Administration Division

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