Does clothing that provides UVA and UVB sun protection qualify for Texas's over-the-counter drug or medicine exemption (effective April 1, 2000)?

Plain-English summary

A business selling a line of clothing that provides UVA and UVB sun protection asked whether the clothing qualifies for Texas's over-the-counter drug or medicine exemption, which took effect April 1, 2000. The Comptroller's answer: no — clothing does not meet the definition of an over-the-counter drug or medicine, regardless of any sun-protective properties it has. The Comptroller enclosed Publication 94-155 and its accompanying FAQ for the seller's review, along with Rule 3.284 (covering therapeutic appliances/devices sold, leased, or rented to individuals under a licensed practitioner's prescription) and Tax Code § 151.313 ("Health Care Supplies"), for context — but none of those provisions cover ordinary clothing, sun-protective or not. The letter notes that making this product exempt would require the Texas Legislature to amend the Tax Code, and directed the seller to contact their state representative or senator if they wanted to pursue that path.

What this means for you

Retailers and manufacturers of sun-protective clothing (UPF-rated apparel, etc.)

Don't assume sun-protective properties alone qualify clothing for a drug/medicine tax exemption in Texas — this letter confirms clothing categorically falls outside that exemption's definition, no matter its protective function. Charge sales tax on these products as ordinary taxable clothing.

Businesses seeking a new exemption for a product category

This letter is a useful example of the Comptroller's limits: it interprets existing law, but can't create a new exemption administratively. If you believe a product deserves exempt status that current law doesn't provide, the letter confirms the correct path is legislative — contacting your state representative or senator to pursue a Tax Code amendment, not further requests to the Comptroller.

Accountants and tax professionals

Rule 3.284 and § 151.313 are cited here as reference points showing what IS covered (prescription-based therapeutic appliances/devices, health care supplies) by contrast with what ISN'T (ordinary clothing) — useful when a client's product sits in an ambiguous space between "wearable" and "medical device."

Common questions

Q: Is sun-protective (UVA/UVB) clothing exempt from Texas sales tax as an over-the-counter drug or medicine?
A: No — clothing does not meet the definition of an over-the-counter drug or medicine, regardless of its sun-protective properties.

Q: Could sun-protective clothing become exempt in the future?
A: Only if the Texas Legislature amends the Tax Code to add such an exemption — the Comptroller can't create a new exemption through a letter ruling.

Q: What statutes/rules did the Comptroller point to in explaining what IS exempt?
A: Rule 3.284 (prescription-based therapeutic appliances and devices) and Tax Code § 151.313 (Health Care Supplies) — neither of which covers ordinary clothing.

Citations and references

Statutes and rules:

• 34 Tex. Admin. Code Rule 3.284 (Drugs, Medicines, Medical Equipment, and Devices)
• Tex. Tax Code § 151.313 (Health Care Supplies)

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/200006414L

Original ruling text

June 26, 2000

Dear **:

Thank you for your recent letter regarding products that your business sells
and Texas sales tax.

You stated in your letter that your company sells a line of clothing called
"**." The clothing provides UVA and UVB protection. You asked if
the clothing qualifies for exemption as an over-the-counter drug or medicine
exempted from Texas sales tax effective April 1, 2000.

Clothing does not meet the definition of an over-the-counter drug or medicine.
I enclosed a copy of publication 94-155 "Sales Tax Exemptions for
Over-the-Counter Drugs and Medicines" and "Over-the-Counter Drugs and Medicines

• Frequently Asked Questions" for your review.

Sales tax is not due on the sale, lease, or rental of therapeutic appliances,
devices, and related supplies specifically designed for those products when
sold, leased, or rented to individuals under a prescription of a licensed
practitioner of the healing arts. I enclosed a copy of Rule 3.284 "Drugs,
Medicines, Medical Equipment, and Devices: for your review.

I also enclosed a copy of Texas Tax Code Section 151.313. "Health Care
Supplies" for your review.

The Texas Legislature must amend the Texas Tax Code to exempt this product.
You should contact your state representative or senator regarding changing the
Texas Tax Code.

This opinion is based on the facts presented. Additional or different facts
may yield different results.

You may call me toll free 1-800-531-5441, extension 5-9787, if you have any
questions or need more information. The direct line is 512/305-9787. You may
also write to Tax Policy Division, Comptroller of Public Accounts.

Sincerely,

Philip Knisely
Tax Policy Division