TX 9605L1409F14 Sales and/or Use Tax (State,Local,MTA) 1996-05-17

Is equipment sold to hearing-impaired customers, like FM systems, amplified phones, and alarm devices, exempt from Texas sales tax the same way hearing aids are?

Short answer: Only two specific products in this ruling -- the Williams Sound Pocket Talker and the SoundMate TW6AA Belt Pack Transmitter and receivers -- are exempt outright as hearing aids. A longer list of other assistive devices (amplified phones, FM systems, telephone amplifiers/ringers, alarm clocks, bed shakers, doorbell alerts, etc.) are also exempt, but only if the buyer gives the seller an exemption certificate. A separate charge for a carrying case is taxable regardless.

Apply this to your situation

This page answers the general question as of 1996. Ezel answers yours, under current Texas tax law, with citations.

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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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.

Subject

Hearing Aids/Equipment Used By The Hearing Impaired

Plain-English summary

A seller of hearing equipment asked the Comptroller which of its products sold to hearing-impaired customers qualify for a sales tax exemption. The Comptroller's answer sorts the products into three groups:

Exempt outright, no certificate needed -- the Williams Sound Pocket Talker and the SoundMate TW6AA Belt Pack Transmitter and receivers, because these qualify as hearing aids.
Exempt, but only with an exemption certificate -- the Audex Hearing Aid Compatible Cellular Phone, PhoneMax, AudioLink, Williams Sound Single and Dual Microphone FM Systems, Conference Mic and system, SoundMate AAT-2 Base Station Transmitter, SoundMate accessories, TeleLink telephone amplifier coupler, Ringmax amplified telephone ringer, Sonic Boom alarm clock, and Alertmaster and its adaptive devices (such as a bed shaker and doorbell alert).
Taxable -- a separate charge for a carrying case is taxable even if sold alongside exempt equipment.

What this means for you

Sellers of hearing/assistive-listening equipment

Only the two named products are treated as hearing aids exempt without paperwork. For the other listed devices, you need a valid exemption certificate from the buyer to sell them tax-free -- don't assume every "assistive listening" product is automatically exempt the way a hearing aid is. If you sell a carrying case separately and bill for it as a distinct line item, that charge is taxable.

Consumers/hearing-impaired buyers

If you're buying items like an FM system, amplified phone, or bed-shaker alarm to accommodate hearing loss, ask the seller about providing an exemption certificate to buy the item tax-free; the hearing aid itself (like the two named products) doesn't require one.

Common questions

Q: Are all hearing-impaired assistive devices automatically tax-exempt in Texas?
A: No. Per this letter, only the Williams Sound Pocket Talker and SoundMate TW6AA Belt Pack Transmitter/receivers are exempt as hearing aids without any paperwork. Other devices on the list require an exemption certificate to be purchased tax-free.

Q: Is a carrying case for hearing equipment exempt?
A: No -- this letter states a separate charge for a carrying case is taxable.

Q: What if my situation involves different equipment or facts than what's listed here?
A: The letter itself notes the opinion is based on the facts presented, and could change if the facts are different.

Citations and references

No specific Texas statutes or administrative rules were cited in the body of this letter.

Source

STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
Opinion: https://star.comptroller.texas.gov/view/9605L1409F14

Original ruling text

May 17, 1996

Dear ****:

This letter is to replace my letter to you dated March 28, 1996.

I have received your letter regarding the taxability of certain hearing
equipment sold to the hearing impaired.

The William Sound Pocket Talker and the SoundMate TW6AA Belt Pack Transmitter
and receivers are exempt as hearing aids. The following items require an
exemption certificate to be purchased tax free: Audex Hearing Aid Compatible
Cellular Phone, PhoneMax, AudioLink, Williams Sound Single Microphone FM
Systems, Williams Sound Dual Microphone FM Systems, Conference Mic and system,
SoundMate AAT-2 Base Station Transmitter, SoundMate accessories, TeleLink
telephone amplifier coupler, Ringmax amplified telephone ringer, Sonic Boom
alarm clock, and Alertmaster and its adaptive devices (e.g., bed shaker and
door bell). A separate charge for a carrying case is taxable.

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 call one of our tax
specialists toll free at 1-800-252-5555. The direct number is 512/463-4600.
You may also write to Tax Policy Division, Comptroller of Public Accounts.

Sincerely,

Joan Hale
Tax Policy Division

NOTE: Previous Accession Number 9605196L

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