Part 1.
COMPTROLLER OF PUBLIC ACCOUNTS
Chapter 3.
TAX ADMINISTRATION
Subchapter O. STATE SALES AND USE TAX
34 TAC §3.284
The Comptroller of Public Accounts adopts an amendment to §3.284,
concerning drugs, medicines, medical equipment, and devices, without changes
to the proposed text as published in the February 2, 2001, issue of the
This section is being amended to reflect changes made by Senate Bill 441
and House Bill 652, 76th Legislature, 1999. Effective April 1, 2000, the exemption
for medical supplies is broadened to include blood glucose monitoring strips
and over-the-counter drugs and medicines. Under House Bill 652, effective
July 1, 1999, specially designed eating utensils are exempt when purchased
for persons who are elderly or who have medical conditions and cannot feed
themselves independently with conventional eating utensils. These items are
exempt with or without prescriptions. This section is also amended to add
wound care dressings and certain skin closure supplies to the definition of
drugs and medicines and to add intravenous systems to the list of prosthetic
devices. The term "diagnostic" replaces the term "identification" in the definition
of drugs or medicines without changing the meaning.
No comments were received regarding adoption of the amendment.
This amendment is adopted under Tax Code, §111.002, which
provides the comptroller with the authority to prescribe, adopt, and enforce
rules relating to the administration and enforcement of the provisions of
Tax Code, Title 2.
The amendment implements Tax Code, §151.313.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on May 24, 2001.
TRD-200102935
Martin Cherry
Deputy General Counsel for Tax Policy and Agency Affairs
Comptroller of Public Accounts
Effective date: June 13, 2001
Proposal publication date: February 2, 2001
For further information, please call: (512) 463-3699
34 TAC §3.298
The Comptroller of Public Accounts adopts an amendment to §3.298,
concerning amusement services, without changes to the proposed text as published
in the February 2, 2001, issue of the
Texas Register
(26 TexReg 1105).
The amendment is the result of a change to Tax Code, §151.3101, by
House Bill 3211, 76th Legislature, 1999, effective October 1, 1999. The amendment
allows public colleges and universities and other public institutions of higher
education to provide tax-free amusement services without the limitations placed
on other state agencies. Public institutions of higher education are able
to provide tax-free amusement services as nonprofit private institutions of
higher education. Subsection (g)(6) is also being amended to clarify that
the exemption is not lost when members reimburse an exempt organization or
pay the admission charges directly if an exemption certificate is issued by
the organization. Subsection (g)(8) is added to clarify that the simple renting
or leasing of facilities by an exempted organization to an organization that
is not exempted does not create an exemption for the amusement service provided
by the non-exempt organization. Various subsections are amended to correct
errors in grammar and sentence structure, and to make the section easier to
read and understand.
No comments were received regarding adoption of the amendment.
This amendment is adopted under Tax Code, §111.002, which
provides the comptroller with the authority to prescribe, adopt, and enforce
rules relating to the administration and enforcement of the provisions of
Tax Code, Title 2.
The amendment implements Tax Code, §151.3101.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on May 24, 2001.
TRD-200102936
Martin Cherry
Deputy General Counsel for Tax Policy and Agency Affairs
Comptroller of Public Accounts
Effective date: June 13, 2001
Proposal publication date: February 2, 2001
For further information, please call: (512) 463-3699
The Comptroller of Public Accounts adopts new §§17.1, 17.2,
and 17.3, concerning the acceptance of credit, charge, and debit cards for
the payment of fees, taxes, and other charges assessed by a state agency,
without changes to the proposed text as published in the
Texas Register
and therefore the sections will not be republished.
Two of the new sections, §17.1 and §17.3, were published in the
February 23, 2001, issue of the
Texas Register
(26 TexReg 1684). The new §17.2 was published in the March 30, 2001,
issue of the
Texas Register
(26 TexReg 2505).
The purpose of these rules is to provide a uniform procedure through which
the comptroller may authorize a state agency to accept credit, charge, and
debit cards if the comptroller determines that the best interest of the state
will be promoted.
No comments were received regarding adoption of the new sections.
Chapter 17.
PAYMENT OF FEES, TAXES, AND OTHER CHARGES TO STATE AGENCIES BY CREDIT, CHARGE, AND DEBIT CARDS