Are industrial back/lumbar support belts sold as braces exempt from Texas sales tax?

Subject

Back/Lumbar Support Belt/Harness — Designed To Prevent Back Injuries At Work Place — Exempt As Brace

Plain-English summary

A taxpayer wrote to the Comptroller asking about the taxability of industrial back supports, providing product literature for review. The Comptroller ruled that the specific industrial back supports listed in the letter -- including several Custom Fit, Safe-T-Lift, Safe-T-Belt, and Dyna-Back models -- qualify for exemption as a brace under Texas Tax Code SEC. 151.313(a)(4) and Rule 3.284(a)(1) and (c)(1).

Because braces are exempt by statute, the letter clarifies that a prescription is not required in order to buy these listed items tax free.

The letter notes this opinion is based on the facts presented and current law, and that different facts, although similar, may result in different answers.

What this means for you

Sellers of industrial safety and back-support equipment

If you sell industrial back/lumbar support belts or harnesses that are designed to prevent back injuries, this ruling shows that products of this type can qualify as an exempt "brace" under Texas Tax Code SEC. 151.313(a)(4) and Rule 3.284(a)(1) and (c)(1). No prescription is required for the exemption to apply to a brace. However, the ruling only lists specific named models (e.g., Custom Fit Model 70-160, Safe-T-Lift Models 70-120 to 70-123, Safe-T-Belt Model 70-910), so you should confirm your own products meet the same brace criteria rather than assuming blanket coverage for all back-support items.

Employers purchasing back supports for workers

If your business buys industrial back supports for employees, this letter indicates that qualifying brace-type products can be purchased tax free without a prescription, since braces are exempt by statute.

Accountants and tax professionals

When advising on exemptions for medical or safety-related equipment sold to businesses, note that this ruling rests specifically on the "brace" exemption in Texas Tax Code SEC. 151.313(a)(4) and Rule 3.284(a)(1) and (c)(1), and that the Comptroller applied it here to a defined list of named industrial back support models based on literature the taxpayer provided.

Common questions

Q: Are industrial back support belts exempt from Texas sales tax?
A: The Comptroller ruled that the specific industrial back supports listed and described in the taxpayer's submitted literature qualify for exemption as a brace under Texas Tax Code SEC. 151.313(a)(4) and Rule 3.284(a)(1) and (c)(1).

Q: Do you need a prescription to buy these items tax free?
A: No. The letter states braces are exempt by statute, so a prescription is not required to buy them tax free.

Q: Which specific products were covered by this ruling?
A: The letter lists: Custom Fit Model 70-160; Safe-T-Lift Models 70-120 to 70-123; Safe-T-Lift Models 70-110 to 70-113; Safe-T-Belt Model 70-910; Safe-T-Belt Plus Model 70-920; Safe-T-Lift Model 70-130 to 70-132; Dyna-Back Model 70-130; Safe-T-Lift Model 70-125; Safe-T-Lift Model 70-440; and Safe-T-Lift Model 70-100 to 70-103.

Q: Could this outcome change under different facts?
A: Yes. The letter states the opinion is based on the facts presented and current law, and that different facts, although similar, may result in different answers.

Citations and references

Statutes and rules:

• Texas Tax Code SEC. 151.313(a)(4)
• Rule 3.284(a)(1) and (c)(1)

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/9610128L

Original ruling text

October 23, 1996

Dear ***:

Thank you for your letter dated October 17 , concerning the taxability of
industrial back supports. The literature you provided on the products was most
helpful.

The industrial back supports listed below and shown in the literature you
provided qualify for exemption as a brace under Texas Tax Code SEC.
151.313(a)(4) and Rule 3.284(a)(1) and (c)(1). Braces are exempt by statute;
therefore, a prescription is not required in order to buy them tax free.

Custom Fit Model 70-160
Safe-T-Lift Models 70-120 to 70-123
Safe-T-Lift Models 70-110 to 70-113
Safe-T-Belt Model 70-910
Safe-T-Belt Plus Model 70-920
Safe-T-Lift Model 70-130 to 70-132
Dyna-Back Model 70-130
Safe-T-Lift Model 70-125
Safe-T-Lift Model 70-440
Safe-T-Lift Model 70-100 to 70-103

This opinion is based on the facts presented and current law. Different facts
although similar, may result in different answers.

If you have any questions or need more information, you may call me toll free
at 1-800-531-5441, ext. 50330. The direct line is 512/475-0330. You may also
write to Tax Policy Division, Comptroller of Public Accounts.

Sincerely,
Bettie Peterson
Tax Policy Division