Ezel / Tax Rulings / TX
TX 8610L0766D09 Sales and/or Use Tax (State,Local,MTA) 1986-10-22

Was an 'equa chair' exempt from Texas sales tax because it was purchased with a doctor's prescription?

Short answer: No. The Comptroller said the chair did not qualify as a therapeutic appliance or device, so the doctor's prescription did not provide a sales-tax exemption.

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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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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

The Comptroller found no Texas sales-tax exemption for an “equa chair” purchased with a doctor's prescription.

The letter explained that the chair did not meet the definition of a therapeutic appliance or device: an item designed to alleviate pain or for use during the treatment or cure of human sickness, disease, suffering, or deformity. The prescription alone therefore did not make the chair exempt.

Common questions

Was the chair exempt? No.

Did the doctor's prescription establish an exemption? No.

Why did the Comptroller deny the exemption? The chair did not meet the letter's definition of a therapeutic appliance or device.

Citations and references

  • The letter cited no numbered statute or Comptroller rule.

Source

Original ruling text

October 22, 1986

Dear ***:

Thank you for your letter of October 9, 1986 concerning the taxability of
an "equa chair" purchased with a doctor's prescription.

There is no basis for exemption from sales tax for this chair. It does
not meet the definition of a therapeutic appliance or device, which is an
item designed to alleviate pain or designed for use during the treatment or
cure of human sickness, disease, suffering or deformity.

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. The regular number is
512/463-4600. You may write us at the Tax Administration Division.

Sincerely,

Tax Policy Section
Tax Administration Division

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