HBA-CBW, RKM H.B. 272 77(R) BILL ANALYSIS Office of House Bill AnalysisH.B. 272 By: Berman Ways & Means 3/15/2001 Introduced BACKGROUND AND PURPOSE Currently, a therapeutic appliance or device, and any related supplies specifically designed for those products, are not exempt from limited sales, excise, and use taxes when those items are used to perform intraoperative, autologous blood transfusions. Because of the increased need for blood products and the accompanying risks involved with allogeneic blood transfusions, autologous blood transfusions have become a desirable alternative and its use has grown. Currently, over-the-counter therapeutic items and equipment that is sold to a patient under a doctor's prescription are legally exempt under sales tax rules, but equipment used in surgical procedures to perform intraoperative autologous blood transfusions is not. House Bill 272 exempts therapeutic appliances or devices, and any related supplies specifically designed for those products, when those items are used to perform intraoperative, autologous blood transfusions. RULEMAKING AUTHORITY It is the opinion of the Office of House Bill Analysis that this bill does not expressly delegate any additional rulemaking authority to a state officer, department, agency, or institution. ANALYSIS House Bill 272 amends the Tax Code to exempt from limited sales, excise, and use taxes a therapeutic appliance or device, and any related supplies specifically designed for those products, regardless of whether the items are dispensed or prescribed by a licensed healing arts practitioner, when those items are used in surgical procedures to perform intraoperative, autologous blood transfusions. EFFECTIVE DATE The first day of the first calendar quarter beginning on or after the 91st day after adjournment.