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Ezel / Tax Rulings / TX
TX 9711945L Sales and/or Use Tax (State,Local,MTA) 1997-11-07

Which hearing-aid-related products (ear wax removal system, Eargene, dry aid kits/dehydrators, telephone foam pads, hearing aid batteries) are exempt from Texas sales tax, and does a prescription matter?

Short answer: An ear wax removal system, Eargene (for itching), dry aid kits (dehydrators), and foam pads for the telephone are all exempt from Texas sales tax ONLY when sold to an individual WITH a doctor's prescription. Hearing aid batteries are exempt WITHOUT needing a prescription.

Apply this to your situation

This page answers the general question as of 1997. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1997
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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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

A hearing-aid-related products seller asked about the sales tax treatment of five specific items. The Comptroller answered them individually, in a simple table format:

  • Ear wax removal system — exempt, but only when sold to an individual WITH a prescription.
  • Eargene (for itching) — exempt, but only with a prescription.
  • Dry aid kits (dehydrators) — exempt, but only with a prescription.
  • Foam pads for the telephone — exempt, but only with a prescription.
  • Hearing aid batteries — exempt WITHOUT needing a prescription at all.

The pattern here is notable: four of the five items require a prescription to qualify for exemption, while hearing aid batteries are treated as unconditionally exempt regardless of prescription status — likely reflecting that batteries are a routine, ongoing consumable for an already-prescribed hearing aid device, rather than a separate medical treatment item.

What this means for you

Sellers of hearing aid accessories and supplies

Track which specific items you sell against this list: ear wax removal systems, Eargene, dry aid kits/dehydrators, and telephone foam pads all need the customer to have a prescription to be sold tax-free — but hearing aid batteries are exempt regardless of a prescription. Make sure your point-of-sale exemption handling matches this item-by-item distinction rather than treating all hearing-aid-related products the same way.

Consumers with hearing aids

You can buy hearing aid batteries tax-free without needing a prescription, but items like ear wax removal systems or dehydrator kits require a prescription to be sold to you tax-free.

Common questions

Q: Do I need a prescription to buy hearing aid batteries tax-free in Texas?
A: No — hearing aid batteries are exempt without a prescription requirement.

Q: What about an ear wax removal system or Eargene?
A: Both are exempt only when sold to an individual with a prescription.

Q: Are dry aid kits (dehydrators) and telephone foam pads treated the same way?
A: Yes — both require a prescription to qualify for the exemption.

Q: Can I rely on this letter for other hearing-aid-related products not listed here?
A: No — this letter addresses only the five specific items listed; a differently described product would need its own determination, and in any case a Texas letter ruling can be the basis of a detrimental reliance claim only for the taxpayer it was issued to.

Citations and references

  • No specific Tax Code section or Comptroller rule number is cited in the body of this letter; it lists the exemption results for each item directly without naming a supporting statute or rule.

Subject

Hearing Aids/Equipment Used By The Hearing Impaired

Source

Original ruling text

November 7, 1997

Dear *****:

Thank you for your letter dated November 6, 1997 regarding the taxability of
hearing aid devices identified below and sold by your company.

Ear wax removal system Exempt when sold to an individual with a
prescription
Eargene (for itching) Exempt when sold to an individual with a
prescription
Dry aid kits (dehydrators) Exempt when sold to an individual with
a prescription
Foam pads for the telephone Exempt when sold to an individual with a
prescription
Hearing aid batteries Exempt without a prescription

Comptroller Rules are available on the Internet
http://www.sos.state.tx.us/tac/34/I/3/O/index.html

This opinion is based on the facts you submitted and current law. Other facts
though similar, may yield different results.

If you have any questions or need more information, you may call me toll free
at 1-800-531-5441, extension 5-0330. 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

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