Ezel / Tax Rulings / TX
TX 9003L0990E13 Sales and/or Use Tax (State,Local,MTA) 1990-03-05

Were the listed glucose-testing supplies, insulin syringes, and insulin exempt from Texas sales tax?

Short answer: Yes, under the stated conditions. The listed testing supplies were exempt therapeutic devices when sold to an individual under a doctor's prescription; medical-use insulin syringes were exempt, and insulin was exempt with or without a prescription.

Apply this to your situation

This page answers the general question as of 1990. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1990
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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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 treated the listed glucose meter, test strips, Keto-Diastix, lancets, insulin-reaction gel, and alcohol swabs as exempt therapeutic devices when sold to an individual under a doctor's prescription.

The B & D 3/10 cc insulin syringes were exempt when sold for medical purposes. Insulin itself was exempt whether or not it was sold by prescription under Rule 3.284(b)(1).

The answer was expressly limited to the facts presented.

Common questions

Were all of the listed testing supplies automatically exempt? The letter conditioned their therapeutic-device exemption on sale to an individual under a doctor's prescription.

Were insulin syringes exempt? Yes, when sold for medical purposes.

Did insulin require a prescription for the exemption? No.

Citations and references

  • 34 Tex. Admin. Code Rule 3.284(b)(1) (Drugs and medicines)

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

March 5, 1990

Dear ****:

We received your letter, questioning the taxability of certain diabetic
supplies. The following diabetic supplies are exempt as therapeutic devices
when sold to an individual under a doctor's prescription:

Lifescan One Touch Glucose meter
One Touch Test Strips
Ames Keto-diastix
Lancets
Monoject insulin reaction gel
Alcohol swabs

The B & D 3/10cc insulin syringes are exempt when sold for medical
purposes. Therefore, the syringes you purchase to inject the insulin are
exempt.

Insulin is exempt whether or not sold by prescription. See subsection
(b)(1) of the enclosed Rule 3.284 relating to drugs and medicines.

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

If you have any questions you may call or write Tax Correspondence. You
may call toll free 1-800-252-5555, or our regular number is 512/463-4600. My
extension is 3-4658.

Sincerely,
Sherry Buckley
Tax Correspondence

Get today's answer for your situation

You just read a 1990 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.