Ezel / Tax Rulings / TX
TX 8508L0659C04 Sales and/or Use Tax (State,Local,MTA) 1985-08-30

Was a cervical pillow taxable when sold to a hospital, and could a prescription change the result?

Short answer: The pillow was taxable when sold to a hospital, but it could qualify as an exempt therapeutic device when sold to an individual on a doctor's prescription.

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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 1985 Texas Comptroller taxpayer-response letter limited to a cervical pillow sold to a hospital and the possibility of a therapeutic-device exemption for an individual purchaser with a doctor's prescription. The reproduced body cites no numbered statute or rule and expressly says different facts could change the opinion. Current medical-product, therapeutic-device, prescription, hospital, and sales-tax rules may differ, and STAR documents may no longer represent current policy even when not marked superseded. Letters on STAR can support detrimental reliance only for the taxpayer to whom the letter was directly issued under 34 Tex. Admin. Code Rules 3.1 and 3.10. Taxpayer-identifying details are redacted. This summary is informational only and is not legal or tax advice.
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 cervical pillow was taxable when sold to a hospital. The same product could qualify for exemption as a therapeutic device when sold to an individual on a doctor's prescription.

Common questions

Was the pillow exempt when a hospital bought it? No. The letter says that sale was taxable.

When could it qualify for exemption? When sold to an individual on a doctor's prescription, as a therapeutic device.

Did the letter say the exemption was automatic? No. It says the pillow "may qualify" under those circumstances.

Citations and references

The reproduced letter cites no numbered statute or rule.

Source

Original ruling text

August 30, 1985

Dear ***:

Thank you for your letter of August 2, 1985, concerning the taxability
of the Jackson Cervical Pillow (cervical pillow) when sold to a hospital.

A cervical pillow is taxable when sold to a hospital. It may qualify for
exemption as a therapeutic device when it is sold to an individual on a
doctor's prescription.

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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