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Ezel / Tax Rulings / TX
TX 8608L0750B02 Sales and/or Use Tax (State,Local,MTA) 1986-08-19

Were stationary exercise bicycles and ankle weights exempt from Texas sales tax when prescribed for rehabilitation after an injury?

Short answer: Yes. The Comptroller treated exercise bicycles and ankle weights sold on a doctor's prescription for post-injury rehabilitation as exempt therapeutic devices.

Apply this to your situation

This page answers the general question as of 1986. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1986
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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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 Comptroller said stationary exercise bicycles and ankle weights were exempt therapeutic devices when two conditions were met: they were sold on a doctor's prescription and used for rehabilitation after an injury.

Common questions

Were exercise bicycles and ankle weights always exempt? The letter addressed devices sold on a doctor's prescription for rehabilitation after an injury.

How did the Comptroller classify those prescribed items? As exempt therapeutic devices.

Source

Original ruling text

August 19, 1986

Dear ***:

Thank you for your recent letter regarding the taxability of stationary
exercise bicycles and ankle weights.

Exercise bicycles and ankle weights which are sold on a doctors
prescription for the purpose of rehabilitation after, an injury are
exempt as therapeutic devices.

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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