🧪 TEST MODE ACTIVE Use test card: 4242 4242 4242 4242
Ezel / Tax Rulings / TX
TX 9112L1146B06 Sales and/or Use Tax (State,Local,MTA) 1991-12-19

Were intraocular lenses sold in Texas exempt from sales and use tax as prosthetic devices?

Short answer: Yes. The Comptroller classified an intraocular lens as a prosthetic device and said it was exempt from Texas sales and use tax.

Apply this to your situation

This page answers the general question as of 1991. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1991
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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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 intraocular lenses in Texas. The Comptroller classified an intraocular lens as a prosthetic device and said it was exempt from Texas sales and use tax.

The letter enclosed Rule 3.284 concerning drugs, medicines, medical equipment, and devices.

What this means for you

This short ruling treated the lens itself as an exempt prosthetic device. It did not analyze installation services, bundled procedures, or other ophthalmic products.

Common questions

Was the lens taxable? No. How did the Comptroller classify it? As a prosthetic device. Which rule did the letter reference? Rule 3.284.

Citations and references

  • 34 Tex. Admin. Code Rule 3.284

Source

Original ruling text

December 19, 1991

Dear ***:

Thank you for your letter regarding the taxability of intraocular
lenses sold in Texas by your company. I hope you will accept my
apology for the delay in answering your tax question.

The intraocular lens is a prosthetic device and as such is exempt
from sales and use tax in Texas. I am enclosing a copy of Rule
3.284, Drugs, Medicines, Medical Equipment, and Devices, for your
reference.

This opinion is based on the facts presented. If there are
additional or different facts, the opinion could change.

If you have any questions, please don't hesitate to write the Tax
Administration Division or call one of our tax specialists toll
free at 1-800-252-5555.

Sincerely,

Joan Hale
Tax Administration Division

Get today's answer for your situation

You just read a 1991 ruling on this question. Ezel checks current Texas tax law and answers your specific situation, with citations.

Opens in Ezel Pro. Every answer cites the authority it relies on.