Ezel / Tax Rulings / TX
TX 8811L0915C01 Sales and/or Use Tax (State,Local,MTA) 1988-11-04

Were Myotrac biofeedback units exempt therapeutic devices when sold to an individual under a practitioner's prescription?

Short answer: Yes. Texas treated Myotrac units as therapeutic devices exempt for prescribed sales, leases, or rentals to individuals, but taxable when sold to providers or institutions.

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This page answers the general question as of 1988. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1988
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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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

Texas treated Myotrac units as therapeutic appliances or devices designed to alleviate pain or support treatment of human sickness, disease, suffering, or deformity.

The units and specifically designed related supplies could be sold, leased, or rented tax-free to an individual under a prescription from a licensed healing-arts practitioner. Sales to doctors, clinics, hospitals, and similar providers were taxable under the letter.

Common questions

Did Myotrac units qualify as therapeutic devices? Yes.

What was required for an exempt individual sale? A prescription from a licensed practitioner of the healing arts.

Were sales to hospitals or doctors exempt? No under the letter.

Source

Original ruling text

November 4, 1988

Dear ***:

Thank you for your letter and insert of November 1, 1988 regarding
the taxability of Myotrac Units.

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.

Therapeutic appliance or device is defined as any item designed to
alleviate pain or designed for use during the treatment or cure of
human sickness, disease, suffering or deformity. Enclosed is a
copy of Rule 3.284 Drugs, Medicine, Medical Equipment and Devices
for your review.

Myotrac Units qualify as a therapeutic device or appliance and may
be sold tax free to an individual under a prescription of a
licensed practitioner of the healing arts. Therapeutic devices
re taxable when sold to doctors, clinics, hospitals, etc.

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

Sincerely,

Tax Policy Division
Tax Correspondence

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