Is a lumbo roll and cuff weight with heel strap exempt from Texas sales tax as a therapeutic or orthopedic device?

Subject

Lumbo Roll And Cuff Weight With Heel Strap — Therapeutic Device Exemption, Not Orthopedic

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/9312L1282B05

Plain-English Summary

A taxpayer sent the Comptroller's office descriptive brochures and asked how Texas sales tax applies to certain medical devices — specifically a lumbo roll and a cuff weight with heel strap. The Comptroller ruled that both devices qualify as therapeutic devices as defined in Rule 3.284(a)(11) and (c)(7). Because of that classification, tax is not due when the devices are sold to an individual who has a prescription from a licensed doctor.

The letter also draws a distinction the taxpayer apparently needed clarified: these devices do not qualify as orthopedic devices. The Comptroller notes, as a point of comparison, that a lumbar support does qualify as orthopedic — implying that the lumbo roll and cuff weight, despite sounding similar, fall into the therapeutic-device category instead.

The Comptroller closes with the standard caveat that the opinion is based on the specific facts presented, and that different (even similar) facts could lead to a different answer.

What This Means For You

If you sell medical devices like a lumbo roll or a cuff weight with heel strap in Texas: Under this letter, these items are treated as therapeutic devices, not orthopedic devices. That distinction matters because the tax exemption described here is tied specifically to therapeutic-device status combined with a prescription — sell the item to an individual who has a doctor's prescription, and tax is not due.

Prescription is the trigger: The letter is explicit that the no-tax treatment applies "when the devices are sold to an individual with a prescription from a licensed doctor." It does not address what happens if there is no prescription, so don't assume the exemption applies to over-the-counter sales absent one.

Don't assume "orthopedic" and "therapeutic" are interchangeable: The Comptroller specifically flagged that these devices are not orthopedic devices, contrasting them with a lumbar support, which it says does qualify as orthopedic. If your product classification depends on which category applies, this letter shows the Comptroller draws a real line between the two — get your own device's brochure/specs in front of the Comptroller if you need certainty.

Facts-specific: As with all STAR letters, this ruling is based on the facts and product descriptions actually presented (the brochures referenced in the letter). The Comptroller warns that different facts, even if similar, might lead to a different answer.

Q&A

Q: Is a lumbo roll taxable when sold in Texas?
A: Under this letter, a lumbo roll qualifies as a therapeutic device under Rule 3.284(a)(11) and (c)(7), so tax is not due when it is sold to an individual with a prescription from a licensed doctor.

Q: Is a cuff weight with heel strap taxable when sold in Texas?
A: The same answer applies — it qualifies as a therapeutic device, and tax is not due when sold to an individual with a doctor's prescription.

Q: Are these devices considered "orthopedic devices" instead?
A: No. The letter states that the lumbo roll and cuff weight do not qualify as orthopedic devices, noting that a lumbar support, by contrast, does qualify as orthopedic.

Q: What happens if the device is sold without a prescription?
A: The letter doesn't say. It only addresses the tax treatment "when the devices are sold to an individual with a prescription from a licensed doctor," so the no-tax-due conclusion is tied to that fact pattern.

Original ruling text

December 21, 1993

Dear **:

This is in response to your fax transmittal dated December 20, 1993,
regarding sales tax as it applies to certain medical devices. Thank
you for providing the descriptive brochures.

The lumbo roll and cuff weight with heal strap qualify as a therapeutic
devices as defined in Rule 3.284(a)(11) and (c)(7). Tax is not due when
the devices are sold to an individual with a prescription from a
licensed doctor.

The devices do not qualify as orthopedic devices. (a lumbar support
qualifies as orthopedic).

This opinion is based on the facts presented. Different facts, though
similar might lead to different answers. If you have any questions or
need more information, please write or call me toll free at
1-800-531-5441, extension 5-0330, or 512-475-0330.

Sincerely,

Bettie Peterson
Tax Administration Division

NOTE: Previous Accession Number 9402024L.3 and/or 9402024L