Ezel / Tax Rulings / TX
TX 9003L0993G13 Sales and/or Use Tax (State,Local,MTA) 1990-03-23

Were colostomy pouches, Foley catheters, and leg urinal drainage bags exempt from Texas sales and use tax?

Short answer: Yes. The Comptroller treated colostomy pouches and leg drainage bags as ileostomy, colostomy, or ileal-bladder appliances and Foley catheters as prosthetics. The purchaser should not have been charged tax on those three items.

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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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 exempted three specifically identified medical items from Texas sales and use tax: a colostomy pouch, a Foley catheter, and a leg urinal drainage bag.

The pouch and drainage bag qualified as ileostomy, colostomy, or ileal-bladder appliances. The catheter qualified as a prosthetic. The letter did not decide the taxability of unspecified additional products and asked the requester to identify any others more precisely.

Common questions

Were the three listed products taxable? No.

Did the letter decide all urinals or bedpans? No. Its operative answer covers only the colostomy pouch, Foley catheter, and leg drainage bag named in the body.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

BOB BULLOCK
Comptroller March 23, 1990

Dear ***:

We received your letter requesting an exemption on several medical
items. Below I have listed the three specific items you questioned
and the reason for their exemption from sales and use tax. You
should not be charged tax on these items when you purchase them.

Colostomy pouch - (Ileostomy, colostomy and ileal bladder appliance)

Foley (catheter) - (prosthetic)

Leg urinal drainage bag - (ileostomy, colostomy and ileal bladder
appliance)

You must be more specific about any other items that you question
the taxability on before I can provide you with an answer. I have
enclosed a copy of Rule 3.284 relating to medical equipment.

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 Correspondence. You
may call me 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.