Is a standard reclining chair exempt from Texas sales tax when purchased with a doctor's prescription for back support?

Plain-English summary

Someone asked whether a standard reclining chair, purchased with a doctor's prescription for back support, is exempt from Texas sales tax. The Comptroller said no — there is no basis for exemption. A reclining chair simply doesn't meet the definition of a therapeutic appliance or device, which requires the item to be specifically designed to alleviate pain or designed for use in the treatment or cure of human sickness, disease, suffering, or deformity. A standard reclining chair, even with a prescription attached, is ordinary furniture, not a therapeutic device. The customer owes sales tax on the purchase regardless of the prescription.

What this means for you

Furniture retailers and medical supply companies

Don't assume a doctor's prescription automatically exempts an item from Texas sales tax. The item itself must independently qualify as a therapeutic appliance or device — designed specifically to alleviate pain or treat/cure a medical condition — not just be recommended or prescribed by a doctor for general comfort or support purposes.

Consumers

A prescription for a reclining chair (or similar general-purpose comfort item) does not make it tax-exempt in Texas.

Common questions

Q: Does a doctor's prescription make an item tax-exempt in Texas?
A: Not automatically. The item itself must meet the definition of a therapeutic appliance or device — designed to alleviate pain or for treating/curing sickness, disease, suffering, or deformity. A standard reclining chair doesn't meet that definition even with a prescription.

Q: Is a reclining chair ever exempt from Texas sales tax?
A: Not under the facts in this letter — a "standard type" reclining chair sold for back support doesn't qualify as a therapeutic appliance or device.

Q: Can I rely on this letter for my own product line?
A: No — a Texas letter ruling can be the basis of a detrimental reliance claim only for the taxpayer it was issued to, and a differently designed or marketed product could reach a different result.

Citations and references

• No specific Tax Code section or Comptroller rule number is cited in the body of this letter; it applies the Comptroller's general definition of a therapeutic appliance or device without citing a specific statute or rule number.

Subject

Chair/Reclining Chair — Standard Type — Sold With Doctor'S Prescription For Back Support Is Not Exempt

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/9711943L

Original ruling text

November 14, 1997

FAX *****

Dear *****:

Thank you for your letter dated November 12, 1997, concerning the taxability of
a reclining chair purchased with a prescription from a doctor.

There is no basis for exemption from sales tax for a reclining chair. It does
not meet the definition of a therapeutic appliance or device, which is an item
designed to alleviate pain or designed for use during the treatment or cure of
human sickness, disease, suffering or deformity.

The customer owes tax on the purchase of a reclining chair even with a doctor's
prescription.

Comptroller Rules are available on the Internet
http://www.sos.state.tx.us/tac/34/I/3/O/index.html

This opinion is based on the facts you submitted and current law. Other facts
though similar, may yield different results.

If you have any questions or need more information, you may call me toll free
at 1-800-531-5441, extension 5-0330. The direct line is 512-475-0330. You may
also write to Tax Policy Division, Comptroller of Public Accounts.

Sincerely,

Bettie Peterson
Tax Policy Division