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Ezel / Tax Rulings / TX
TX 8609L0754C08 Sales and/or Use Tax (State,Local,MTA) 1986-09-10

Could patients buy custom shoe inlays made of viscoelastic polymer tax-free?

Short answer: Yes, when purchased on a doctor's prescription. The Comptroller treated the custom inlays as therapeutic appliances; sales without that prescription were taxable.

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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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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 requester sold custom shoe inlays made from viscoelastic polymer.

The Comptroller classified the devices as therapeutic appliances. A patient could purchase them tax-free on a doctor's prescription, but other sales of the same product were taxable.

Common questions

Were custom shoe inlays tax-free? Only when a patient purchased them on a doctor's prescription.

How did the Comptroller classify the inlays? As therapeutic appliances.

What happened to sales without a prescription? They were taxable.

Source

Original ruling text

September 10, 1986

Dear ***:

Thank you for your recent letter regarding your sale of custom shoe
inlays made of visco elastic polymer.

In my opinion these devices are therapeutic appliances and may be
purchased by patients tax free on a doctors prescription. Other sales
of this product will be taxable.

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. The regular number is
512/463-4600. You may write us at the Tax Administration Division.

Sincerely,

Tax Policy Section
Tax Administration Division

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