Ezel / Tax Rulings / TX
TX 9006L1027G11 Sales and/or Use Tax (State,Local,MTA) 1990-06-20

Did a prescribed reclining chair with built-in massage rollers qualify for Texas's therapeutic-appliance sales-tax exemption?

Short answer: Yes. The chair's built-in massage rollers stretched and relaxed muscles, so the Comptroller treated it as a therapeutic appliance or device. The seller had to retain the doctor's prescription as proof; if tax had already been paid, the purchaser had to request the refund from the seller.

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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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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 reclining chair qualified as a therapeutic appliance or device because its built-in massage rollers stretched and relaxed muscles and the purchaser had a doctor's prescription.

If sales tax had already been paid, the purchaser had to seek the refund from the seller. The seller was to keep the prescription as documentation that the sale qualified for exemption.

Common questions

Did the chair qualify as therapeutic? Yes.

What documentation was required? The doctor's prescription.

Who handled a refund of tax paid in error? The seller.

Source

Original ruling text

June 20, 1990

Dear *****:

Thank you for the additional information that you supplied
concerning the "Get-A-Way Chair" and the copy of your doctor's
prescription.

According to the sales literature that you sent, massage
rollers that are built into the chair stretch and relax
the muscles. This chair can be considered a therapeutic
appliance or device.

If you have already paid sales tax on the chair, you must
go back to the seller to request a refund. The seller
should keep your doctor' s prescription on file as proof
that the sale to you qualifies for exemption. I have enclosed
refund procedures for tax paid in error to a retailer for
your review.

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

Please feel free to contact me if you have any additional
questions. You may write me, call toll free 1-800-252-5555
(ext. 3-4685) from anywhere in the United States or phone
512/463-4685.

Sincerely,

Julie Pesl
Tax Correspondence

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