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 following 3 originals are required and must be in Spa!Expo Austin’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.
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