Ezel / Tax Rulings / TX
TX 9102L1078B07 Sales and/or Use Tax (State,Local,MTA) 1991-02-22

Did a doctor's prescription make a computer exempt from Texas sales tax as medical equipment?

Short answer: No. The computer did not qualify as exempt medical equipment even with a doctor's prescription; the Comptroller did not decide the software issue.

Apply this to your situation

This page answers the general question as of 1991. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1991
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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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 said a computer did not qualify for the medical-equipment exemption even when sold on a doctor's prescription. The letter referred the requester to Rule 3.284 on medical equipment and devices.

The Comptroller did not decide whether the associated software qualified for exemption. The letter called exemption doubtful but requested more information before giving an opinion.

What this means for you

This short 1991 letter supports only two conclusions: the prescribed computer remained taxable, and the software question was left unresolved. STAR's broader subject label should not be read as an operative holding about other equipment not discussed in the letter text.

Common questions

Did the prescription exempt the computer? No.

Did the letter rule that the software was taxable? No. The Comptroller requested more information before giving an opinion.

Which rule did the letter cite? Comptroller Rule 3.284 on medical equipment and devices.

Did the ruling text decide the treatment of printers, modems, or other adaptive equipment? No. Those items do not appear in the operative text preserved below.

Citations and references

  • Comptroller Rule 3.284 (medical equipment and devices)

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, TX 78774

JOHN SHARP
Comptroller February 22, 1991

Dear ****:

Computers do not qualify for exemption as medical equipment even
when they are sold on a doctors prescription. I am enclosing a
copy of rule 3.284 dealing with medical equipment and devices for
your reference. It is also doubtful that the software would quali-
fy for exemption; but I'd like to have more information about it
before I give you an opinion on that.

This opinion is based on the facts you presented. Other facts,
though similar, may yield different results.

If you have questions or need more information, please call our
toll-free number 1-800-531-5441. My direct line number is 512-
463-4680 [FAX (512) 475-0900). You may write to me in care of
Tax Administration Division.

Sincerely,
Al Van Allen
Tax Administration Division

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