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Ezel / Tax Rulings / TX
TX 8606L0811A01 Sales and/or Use Tax (State,Local,MTA) 1985-06-10

Did the exemption for hypodermic needles and syringes also cover repair parts, replacement parts, hubless needles, and long chucks?

Short answer: Yes. The Comptroller said the shown syringe repair and replacement parts, hubless needles, and long chucks qualified along with exempt hypodermic needles and syringes.

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 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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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 body is dated June 10, 1985. An animal-health supplier sold repeater syringes, other hypodermic syringes, replacement parts, and repair kits.

The Comptroller confirmed that hypodermic needles and syringes were exempt. Repair and replacement parts for the syringes shown in the supplier's attachment, along with hubless needles and long chucks, also qualified.

The body does not discuss a bolus gun or a separate farm-or-ranch-use test despite STAR's caption.

Common questions

Were hypodermic needles and syringes exempt? Yes.

Did the exemption cover repair and replacement parts? Yes, for the syringes shown in the attachment.

What other items qualified? Hubless needles and long chucks.

Did the letter decide bolus-gun taxability? No.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

BOB BULLOCK
Comptroller June 10, 1985

Dear ***

Thank you for your recent letter which is restated with response below.

The State of Texas exempts from taxes the sale of hypodermic needles
and hypodermic syringes. As a supplier of animal health drugs and
equipment, CORP ABC carries a line of "repeater syringes" which may
be used to dose several animals in succession. We also carry replace-
ment parts and repair kits for these repeater syringes as well as
other kinds of hypodermic syringes. Do the replacement parts and
repair kits also qualify for tax exemption? We would appreciate a
written opinion on this question.

I am providing herewith two pages from our instrument catalog showing
the kinds of items that are sold as replacement parts.

Response: Hypodermic needles and syringes are exempt from tax.
Repair and replacement parts for the syringes shown in your
attachment as well as the hubless needles and long chucks would also
qualify for exemption.

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 me at
1-800-252-5555 toll free from anywhere in Texas. The regular number is
512/463-4600. You may write me at the Tax Administration Division.

Sincerely,
AL Van Allen
Tax Policy Section
Tax Administration Division

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