Does the Texas sales tax definition of 'licensed practitioner of the healing arts' (the professional whose prescription can trigger a medical exemption) include nurses or licensed therapists?

Plain-English summary

A taxpayer asked the Comptroller for a clearer definition of "licensed practitioner of the healing arts" — the category of professional whose prescription can trigger certain medical/therapeutic-device sales tax exemptions — and specifically asked whether there's a published ruling listing exactly which professionals qualify.

The Comptroller pointed to Hearing No. 33,457, which defined "licensed practitioner of the healing arts" to mean a licensed medical doctor or chiropractor. The Comptroller added that prior letter rulings have also concluded that dentists and veterinarians fall within the definition. But however the term is defined, it does not include nurses (whether licensed or registered) or licensed therapists.

What this means for you

Medical device retailers, pharmacies, and healthcare-adjacent businesses

When determining whether a sale qualifies for a prescription-based medical exemption (like the therapeutic-appliance exemption discussed in other Comptroller rulings), confirm the prescribing professional is a doctor, chiropractor, dentist, or veterinarian — a prescription or order from a nurse or licensed therapist alone does not satisfy the "licensed practitioner of the healing arts" requirement.

Accountants and tax professionals

This letter is a useful, narrow reference point whenever a client's exemption claim depends on who "prescribed" an item — the category is deliberately limited to doctors, chiropractors, dentists, and veterinarians per this letter, not the broader universe of licensed healthcare professionals.

Common questions

Q: Does a nurse's prescription or order qualify for the "licensed practitioner of the healing arts" medical exemption category?
A: No, per this letter — nurses (licensed or registered) are specifically excluded from the definition.

Q: What about a licensed therapist?
A: Also excluded, per this letter.

Q: Which professionals ARE included?
A: Per this letter and the hearing/letter rulings it references: licensed medical doctors, chiropractors, dentists, and veterinarians.

Citations and references

No specific Tax Code section or Comptroller rule number is cited in this letter; the Comptroller referenced an administrative hearing decision (Hearing No. 33,457, microfiche #9605H1413B05) and prior letter rulings rather than a statute or rule.

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/9809834L

Original ruling text

September 16, 1998

Subject: Further definitions needed

Dear Ms. **:

This is in response to your email request to Mary Gowen for a further
definition of "licensed practitioners of the healing arts."

You asked for an actual ruling which lists these professionals somewhere? If
so, you asked for the number and how to find it on the Internet.

Response: Hearing No. 33,457 (microfiche #9605H1413B05) defined a "licensed
practitioner of the healing arts" to mean a licensed medical doctor or
chiropractor. We have also previously concluded in letter rulings that
dentists and veterinarians are included in this definition. However defined, a
"licensed practitioner of the healing arts" would not include nurses or
licensed therapists.

You may access an edited copy of the above noted hearing at the following
website:

http://cpastar2.cpa.state.tx.us/index.html

This opinion is based on the facts presented. Other facts though similar may
provide a different result.

I hope this information answers your questions. If you need additional
information, please call me toll-free at 1-800-531-5441, extension 3-4502. The
direct line is 512/463-4502. You may also write to Tax Policy Division,
Comptroller of Public Accounts. You may also e-mail our tax help section at:

Sincerely,

Gilbert Zamora
Tax Policy Division