Ezel / Tax Rulings / TX
TX 8605L0740A12 Sales and/or Use Tax (State,Local,MTA) 1986-05-28

Which bras, breast forms, covers, and adaptive garments qualified as exempt prosthetic devices after mastectomy?

Short answer: Specially made prosthesis bras, temporary or partial-removal breast forms, and replacement covers were exempt. Ordinary bras merely adaptable to a form were taxable; nightgowns and swimwear were left unresolved.

Apply this to your situation

This page answers the general question as of 1986. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1986
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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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

Rule 3.284 treated an artificial device replacing a missing body part as a nontaxable prosthetic device.

Bras specially made to hold breast forms were exempt. Other bras that could merely be fitted to a breast form were taxable. Temporary forms used before a permanent fitting and forms used after partial breast removal were exempt. Replacement covers for a breast prosthesis were exempt replacement parts.

The Comptroller withheld an opinion on nightgowns and swimwear specially made to hold breast forms pending more information. Their taxability was not decided.

Common questions

Were specially made prosthesis bras exempt? Yes.

Were ordinary bras that could be adapted taxable? Yes.

Were temporary and partial-removal breast forms exempt? Yes.

Were replacement covers exempt? Yes.

Were adaptive nightgowns and swimwear decided? No.

Citations and references

  • 34 Tex. Admin. Code Rule 3.284 — prosthetic devices.

Source

Original ruling text

May 28, 1986

Dear ***:

Thank you for your recent letter which is restated with response below.

Under Sales Tax Rule 3.284 a prosthetic device which is artificial and
replaces a missing part of the body is non-taxable. We are a retail
store selling ladies intimate apparel. Part of our sales are breast
prosthesis and other post-mastectomy products. Under this rule the
breast prosthesis is non-taxable.

A memo from the *** staff indicates a ruling that bras
are also prosthetic equipment and exempt from tax. Will you please
clarify whether or not the following prosthetic equipment is taxable:

  1. Bras specially made to hold breast forms.

Response: Exempt as a prosthetic device.

  1. Other bras that can the fitted to a breast form.

Response: Taxable.

  1. Temporary breast forms used before patient is able to be
    fitted in a permanent prosthesis.

Response: Exempt as a prosthetic device.

  1. Breast forms that are used by patients who have had only
    partial breast removal.

Response: Exempt as a prosthetic device.

  1. Replacement covers for breast prosthesis. (These covers
    come with original prosthesis but wear out.)

Response: Exempt as a replacement part for a prosthetic device.

  1. Nightgowns and Swim wear that are specially made to hold
    breast forms.

Response: I have discussed these with *** and am withholding
my opinion until she can send more information.

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

Get today's answer for your situation

You just read a 1986 ruling on this question. Ezel checks current Texas tax law and answers your specific situation, with citations.

Opens in Ezel Pro. Every answer cites the authority it relies on.