Sales, Use and International Tax Activity Update - January 2012

Is Incontinence Taxable in Texas? Well it "Depends..."

The Texas Comptroller of Public Accounts has issued a recent ruling stating that the sale of Adult Diapers and incontinence products to Healthcare Providers are taxable.

Adult Diapers and incontinence products (underpads, liners, etc.) are considered therapeutic devices under Rule 3.284. As such, these therapeutic appliances and devices are subject to Texas sales and use tax when sold to individuals without a prescription and also taxable when sold to health care professionals.

Texas Comptroller of Public Accounts STAR System, Accession Number 201111249L, December, 2011

Texas Comptroller of Public Accounts STAR System, Accession Number 201111249L can be found at: the Texas Comptroller of Public Accounts website.

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