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Ezel / Tax Rulings / TX
TX 8511L0725F05 Sales and/or Use Tax (State,Local,MTA) 1985-09-04

Were sterile arthroscopy drapes exempt as orthopedic, prosthetic, or therapeutic devices?

Short answer: No. Although necessary to surgery, the drapes did not qualify under those device or appliance categories and remained taxable.

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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 limited to sterile arthroscopy drapes and the exemption categories stated in the reproduced body. It concludes that necessity to surgery did not make the drapes exempt and expressly says different facts could change the opinion. The body cites no numbered provision. Current medical-device, surgical-supply, orthopedic, prosthetic, therapeutic-device, and sales-tax rules may differ, and STAR documents may no longer represent current policy even when not marked superseded.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. Taxpayer-identifying details are redacted. 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

Sterile arthroscopy drapes did not qualify for exemption as orthopedic, prosthetic, or therapeutic devices or appliances. The Comptroller grouped them with other items necessary to surgery but not exempt from tax, including cameras, scalpels, surgical drapes, suction cups, surgical instruments, and operating tables.

Common questions

Were sterile arthroscopy drapes exempt? No.

Did being necessary to surgery make them exempt? No.

Which exemption categories did not apply? Orthopedic, prosthetic, or therapeutic devices or appliances.

Citations and references

The reproduced letter cites no numbered statute or rule.

Source

Original ruling text

September 4, 1985

Dear ***:

Thank you for your letter of August 27, 1985 requesting I rescind the
taxability requirement for sterile arthroscopy drapes.

Sterile arthroscopy drapes do not qualify for exemption from sales tax as
orthopedic, prosthetic or therapeutic devices or appliances. The drapes
fall in the same category as the camera, scalpel, surgical drapes, suction
cups, surgical instruments, operating table, etc. These items are necessary
to the surgery, however, they are not exempt from tax.

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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