TX 9010L1049E14 Sales and/or Use Tax (State,Local,MTA) 1990-10-10

Were orthotics, massage rollers, and massage pillows subject to Texas sales tax?

Short answer: Orthotics were exempt orthopedic appliances. Massage rollers and pillows were exempt therapeutic appliances only when provided to an individual under a practitioner's 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.

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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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 taxpayer described orthotics as foot braces that corrected foot and back problems. The Comptroller classified them as orthopedic appliances and exempted them from sales tax under Rule 3.284(a)(9).

Massage rollers and massage pillows, described as relieving back, leg, and neck aches and pains, were therapeutic appliances. They were not taxable when sold, leased, or rented to an individual under a prescription from a licensed practitioner of the healing arts.

What this means for you

The orthotics received categorical orthopedic-appliance treatment in this letter. The massage products instead depended on both the buyer and prescription facts stated in Rule 3.284.

Common questions

Were the foot orthotics taxable? No.

Were massage rollers and pillows always exempt? No.

What made the massage devices exempt? They had to be sold, leased, or rented to an individual under a licensed healing practitioner's prescription.

Citations and references

Comptroller Rule 3.284(a)(9) — orthopedic appliances
Comptroller Rule 3.284(a)(11) and (c)(6) — therapeutic appliances and prescriptions

Source

STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
Opinion: https://star.comptroller.texas.gov/view/9010L1049E14

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, TEXAS 78774

October 10, 1990

Dear *:

We received your letter questioning the taxability of orthotics,
massage rollers and massage pillows. According to our telephone
conversation, orthotics are foot braces that correct foot and
back problems and massage rollers and pillows relieve back, leg,
and neck aches and pains.

The orthotics are considered orthopedic appliances and are exempt
from sales tax. See section (a)(9) of the enclosed Rule 3.284 re-
lating to medical equipment.

The massage rollers and pillows are therapeutic appliances which
are not taxable when sold, leased or rented to individuals under
a prescription of a licensed practitioner of the healing arts.
See sections (a)(11) and (c)(6) of Rule 3.284.

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

If you have any questions you may call or write Tax Correspon-
dence. 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

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