A business selling exercise, therapy, and orthopedic items asked which of its products are exempt from Texas sales tax as medical/therapeutic items and which are taxable general merchandise. A related, earlier letter also asked about orthopedic supports and an electronic monitoring device called Back Alert. Which items qualify for exemption?

Plain-English summary

Note: the STAR system's own subject-matter heading for this letter is "Heat Pack — Moist (Thermaphore)" — but nowhere in the actual letter text is a heat pack, a "Moist" pack, or a "Thermaphore" product mentioned. The letter instead answers questions about a list of exercise, orthopedic, and therapy items, plus a second, earlier letter about orthopedic supports and an electronic monitoring device. This page's subject_title has been corrected to reflect what the letter actually addresses.

This ruling bundles two separate Comptroller responses to the same taxpayer.

The June 23, 1992 letter answers questions about eight categories of items sold by the business:

1. Safe-lifting Video — taxable.
2. Soft and Moldable Lumbar Support Inserts — exempt.
3. Compression Shorts — exempt.
4. Weightlifting and Wheel Chair/Crutch Gloves — taxable.
5. AcuTemp Hot/Cold Therapy System — exempt with a prescription.
6. Therapeutic Weights — taxable.
7. Elbow-Flex — exempt with a prescription.
8. Kang-A-Roo Weights, Aerobic Hand Weight, Softone Therapy Exercise Weights, Vinyl Hand Weights, Exerflex Therapy Exercise Putty, Wrist or Ankle Weights, Weight Vests, Dumbbell Set, Weightlifting Belt, Solar Power Belt, Exercise Mat — taxable.

The letter also notes a limited exemption for wrist and ankle weights sold to an individual under a written prescription of a licensed practitioner of the healing arts, used for rehabilitation following an accident or injury.

The earlier February 28, 1992 letter (also included in this ruling) addresses orthopedic supports and an electronic monitoring device called "Back Alert" pictured in a brochure. Orthopedic lumbar supports, carpal tunnel supports, knee support sleeves, knee pads, ankle supports, and tennis elbow supports are exempt from tax as braces, citing Section (a)(1) and (c)(1) of Rule 3.284. The Back Alert electronic monitoring device is taxable.

What this means for you

Sellers of exercise and fitness equipment

General-purpose exercise gear — hand weights, weight vests, dumbbells, weightlifting belts, exercise mats, weightlifting gloves, and similar items — is taxable even when marketed for therapeutic or rehabilitative use. Being sold in a health/therapy context doesn't by itself create an exemption.

Sellers of orthopedic braces and supports

Soft/moldable lumbar support inserts, compression shorts, and braces such as lumbar supports, carpal tunnel supports, knee support sleeves, knee pads, ankle supports, and tennis elbow supports are exempt as braces, without a prescription requirement mentioned in this letter.

Sellers of prescription-only therapy devices

Some items are exempt only when sold under a prescription from a licensed practitioner of the healing arts: the AcuTemp Hot/Cold Therapy System, Elbow-Flex, and wrist/ankle weights sold for rehabilitation following an accident or injury. Track and retain prescription documentation to support these exemptions.

Sellers of electronic monitoring devices

An electronic monitoring device (here, "Back Alert") is taxable, even when sold alongside exempt orthopedic braces in the same product line or brochure.

Common questions

Q: Are lumbar support inserts and compression shorts taxable in Texas?
A: No — the letter treats soft/moldable lumbar support inserts and compression shorts as exempt.

Q: Is a hot/cold therapy system like the AcuTemp system always exempt?
A: No — it's exempt only when sold with a prescription from a licensed practitioner of the healing arts.

Q: Are hand weights, dumbbells, and exercise mats exempt because they're used for rehab or therapy?
A: No — general exercise items like these are taxable regardless of therapeutic marketing or use.

Q: Are orthopedic braces (lumbar, carpal tunnel, knee, ankle, tennis elbow supports) exempt?
A: Yes — the letter treats these as exempt "braces," citing Rule 3.284, Section (a)(1) and (c)(1).

Q: Is an electronic monitoring device like "Back Alert" exempt just because it's sold with orthopedic braces?
A: No — the letter says the Back Alert device is taxable.

Q: Can I rely on this letter for my own product list?
A: No. Both letters state the opinion is based on the facts presented, and different though similar facts might lead to different answers; only the taxpayer who received the letter can rely on it.

Citations and references

• 34 Tex. Admin. Code Rule 3.284, Section (a)(1) and (c)(1) — cited in the February 28, 1992 letter as the basis for exempting orthopedic braces.

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/9206L1194A09

Original ruling text

June 23, 1992

Dear *****:

This is in response to your letter dated May 29, 1992 asking for a written
opinion regarding sales tax as it applies to certain items sold by your
business.

The items you asked about are restated below with my responses.

1. Safe-lifting Video - Taxable.
2. Soft and Moldable Lumbar Support Inserts - Exempt.
3. Compression Shorts - Exempt.
4. Weightlifting and Wheel Chair/Crutch Gloves - Taxable.
5. AcuTemp Hot/Cold Therapy System - Exempt with a prescription.
6. Therapeutic Weights - Taxable.
7. Elbow-Flex - Exempt with a prescription.
8. Kang-A-Roo Weights, Aerobic Hand Weight, Softone Therapy Exercise
   Weights, Vinyl Hand Weights, Exerflex Therapy Exercise Putty, Wrist
   or Ankle Weights, Weight Vests, Dumbbell Set, Weightlifting Belt,
   Solar Power Belt, Exercise Mat - Taxable.

There is a limited exemption available for wrist and ankle weights sold
to an individual under a written prescription of a licensed practitioner
of the healing arts and used for rehabilitation following an accident or
injury.

This opinion is based on the facts presented. Different facts, though
similar, might lead to different answers. If you have any questions,
feel free to write or call me at 1-800-531-5441, extension 5-0330, or
512/463-4600.

Sincerely,

Bettie Peterson
Tax Administration Division

February 28, 1992

Dear *****:

Thank you for your recent letter regarding the taxability of orthopedic
supports and an electronic monitoring device called Back Alert that are
pictured and described in the brochure you provided.

The orthopedic lumbar supports, carpal tunnel supports, knee support
sleeves, knee pads, ankle supports and tennis elbow supports are exempt
from tax as braces. See Section (a)(1) and (c)(1) of the enclosed Rule 3.284.

The electronic monitoring device called Back Alert is taxable.

This opinion is based on the facts presented. Different facts,
though similar, might lead to different answers. If you have any questions,
feel free to write or call me at 1-800-531-5441, extension 5-0330, or
512/463-4600.

Sincerely

Bettie Peterson
Tax Administration Division