Ezel / Tax Rulings / TX
TX 9911856L Sales and/or Use Tax (State,Local,MTA) 1999-11-09

Is the sale, lease, or rental of a hearing aid subject to Texas sales tax?

Short answer: No. The sale, lease, or rental of a hearing aid is exempt from Texas sales tax, under Tex. Tax Code § 151.313(a)(4) and Comptroller Rule 3.284(a)(5).

Apply this to your situation

This page answers the general question as of 1999. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1999
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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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

A taxpayer asked a simple, direct question: is a hearing aid subject to Texas sales tax? The Comptroller's answer, citing Tex. Tax Code § 151.313(a)(4) and Comptroller Rule 3.284(a)(5): the sale, lease, or rental of a hearing aid is exempt from Texas sales tax.

What this means for you

Hearing aid retailers, audiologists, and hearing-impaired consumers

Hearing aids are exempt from Texas sales tax however they're acquired -- purchased outright, leased, or rented. No exemption certificate mechanics or additional conditions are mentioned in this letter.

Accountants and tax professionals

This is a clean, narrow citation-backed confirmation of the hearing aid exemption -- useful as a direct authority for § 151.313(a)(4) and Rule 3.284(a)(5).

Common questions

Q: Do I have to pay sales tax when buying a hearing aid in Texas?
A: No, per this letter -- hearing aids are exempt from sales tax under § 151.313(a)(4) and Rule 3.284(a)(5).

Q: Does the exemption cover leasing or renting a hearing aid, not just buying one?
A: Yes, per this letter -- the exemption covers sale, lease, or rental.

Citations and references

Statutes and rules:

  • Tex. Tax Code § 151.313(a)(4) (hearing aid exemption)
  • 34 Tex. Admin. Code Rule 3.284(a)(5) (Drugs, Medicines, Medical Equipment, and Devices)

Source

Original ruling text

November 9, 1999

Email:

Dear **:

Thank you for your letter dated October 28, 1999, concerning the taxability of
a hearing aid.

The sale, lease, or rental of a hearing aid is exempt from sales tax. Texas Tax
Code 151.313(a)(4) and Rule 3.284(a)(5).

The State Tax Automated Research system, which provides viewing and downloading
of edited letter rulings, hearings, AG Opinions, etc., may be accessed on the
Internet at: http://www.window.state.tx.us/

This opinion is based on the facts you submitted and current law. Other facts
though similar, may result in different answers.

If you have any questions or need more information, I'll be glad to help you.
Please 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

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