Ezel / Tax Rulings / TX
TX 8505L0644B10 Sales and/or Use Tax (State,Local,MTA) 1985-05-24

Did a physician's prescription make the purchase of a waterbed exempt from Texas sales tax?

Short answer: No. The waterbed remained taxable despite the prescription because the Comptroller said it did not qualify as a therapeutic appliance under Rule 3.284(a)(11).

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This page answers the general question as of 1985. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1985
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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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

The sale of the waterbed was taxable even though a physician had issued a prescription. The Comptroller said it did not qualify as a therapeutic appliance under Rule 3.284(a)(11), which the letter described as an item designed to alleviate pain or for use during treatment or cure of human sickness, disease, suffering, or deformity.

Common questions

Did the prescription create an exemption? No. Why not? The Comptroller said the waterbed did not qualify as a therapeutic appliance under the cited definition.

Citations and references

  • 34 Tex. Admin. Code Rule 3.284(a)(11) — the therapeutic-appliance definition quoted in the letter.

Source

Original ruling text

May 24, 1985

Dear ***:

Thank you for your letter of May 15, 1985, requesting a sales tax
exemption on the purchase of a water bed.

The sale of a water bed is taxable, even though a prescription has
been issued, since it does not qualify for exemption as a therapeutic
appliance. Therapeutic appliance or device is deemed as "any item
designed to alleviate pain or designed for use during the treatment
or cure of human sickness, disease, suffering or deformity." (Emphais
added). Section (a)(11) of Rule 3.284.

This opinion is based on the facts presented. If there are additional
or different facts, the opinion may change.

If you have any questions or need more information, please call us at
1-800-252-5555 toll free from anywhere in Texas. You may write us at the
Tax Administration Division.

Sincerely,

Tax Policy Section
Tax Administration Division

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