Therapeutic Sales Tax Exemption – The purchase of your Hot Tub or Sauna from Spa Expo may qualify.
According to the Texas Comptroller’s Office citing Texas Tax Code Ch.151, Texas Sales Use and Excise
Taxes, and Rule3.284 Drugs, Medicines, Medical Equipment, and Devices:
A hot tub, or similar appliance, qualifies as a therapeutic appliance when prescribed to an individual by a licensed practitioner of the healing arts. The customer must provide the seller a signed statement from the doctor or other licensed practitioner of the healing arts, on the practitioner’s letterhead, specifying why the hot tub, or similar appliance, is prescribed. The signed statement should specify the medical requirements for the hot tub, spa, or similar appliance. See Rule 3.284 (d)(11)(B).
The Therapeutic Sales Tax Exemption is recognized by Spa Expo only when all required documents are provided. The exemption applies only to the actual hot tub, sauna or swim spa. Options like bluetooth music, steps and other ‘non-essential’ items do not qualify for sales tax exemption. The following 3 originals are required and must be in Austin Spa Expo’s possession prior to delivery of your hot tub spa:
- Prescription from a licensed Medical Doctor or Chiropractor
- Signed statement on letterhead from a licensed practitioner of the healing arts specifying the medical requirements
- Signed Sales Tax Exemption Certificate
The State of Texas Sales Tax web page at http://www.window.state.tx.us/taxinfo/sales has links to the statute, rules, forms, publications, and Frequently Asked Questions.
All of this information is also available in packet form from your Spa Expo Austin representative.
Exclusive Dealer – Austin Hot Spring Spas & Hot Tubs, Finnleo Classic Steam and Infrared Saunas