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Ezel / Tax Rulings / TX
TX 8801L0936C07 Sales and/or Use Tax (State,Local,MTA) 1988-01-25

Were Easy Lift Chairs, Tub-Lifts, vertical wheelchair Porch Lifts, and electric-wheelcart Truck Lifts exempt therapeutic devices?

Short answer: Yes, when sold, leased, or rented to an individual under a written prescription from a licensed healing-arts practitioner.

Apply this to your situation

This page answers the general question as of 1988. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1988
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 a taxpayer-specific January 1988 Texas Comptroller letter applying Rule 3.284. It says the opinion may change if the facts differ. STAR's caption describes a stand-up motorized vehicle for paraplegics, but the operative body decides only four named lift products; this page does not attribute the captioned device to the holding. Therapeutic-device, prescription, sale, lease, and rental exemptions may have changed; verify current law. STAR documents may no longer represent current policy even when not marked superseded. 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

The Comptroller classified four items as therapeutic devices:

  • Easy Lift Chair;
  • Tub-Lift;
  • Porch Lift, described as a vertical wheelchair lift; and
  • Truck Lift for an electric wheelcart.

Each was exempt from sales tax when sold, leased, or rented to an individual under a written prescription from a licensed practitioner of the healing arts.

What this means for you

The historical exemption required both a listed therapeutic device and a written prescription for the individual. The operative text does not address the stand-up motorized vehicle named in STAR's caption.

Common questions

Did the exemption cover sales, leases, and rentals? Yes.

Was a prescription required? Yes, in writing from a licensed healing-arts practitioner.

Citations and references

  • 34 Tex. Admin. Code Rule 3.284 — historical therapeutic-device rule.

Source

Original ruling text

January 25, 1988

Dear **:

On behalf of Mr. Bullock, I hope you'll accept my apology for the delay
in answering your question involving changes in the sales tax law. This
isn't the way we normally do business.

Our people were, and still are, swamped by a deluge of inquiries as they
attempted to interpret provisions of the new law and draft rules which
would not adversely impact businesses. In many instances, an answer to
a question just wasn't available when the question arrived.

You asked about the taxability of your products under rule 3.284.

The following items are therapeutic devices and are exempt from sales tax
when sold, leased or rented to individuals under a written prescription
of a licensed practitioner of the healing arts.

Easy Lift Chair
Tub-Lift
Porch Lift (vertical wheelchair lift)
Truck Lift (for electric wheelcart)

The following 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 our
toll-free number 1-800-531-5441. The regular number is 512/463-4600.
You may write me at the Tax Policy Division.

Sincerely,

(Mrs.) Jo Ann Dieck
Tax Policy Division

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