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.