This certificate does not require a number to be valid. According to the Texas Comptroller’s Office citing Texas Tax Code Ch.151, Texas Sales Use and Excise. Bingo equipment: Bingo equipment is exempt from sales tax if purchased by certain charitable organizations for use in fundraisers. As part of its analysis, the court defined key terms for the sale-for-resale exemption, including “transfer,” “possession,” and “sell,” which will likely be useful in future cases. Texas Sales Tax Exemptions for Manufacturing. If the supply is used to cure disease and is intended for use on one patient rather than multiple patients, medical professionals may not have to pay sales tax on those items. Sales via coin-operated machines: Food, candy, chewing gum, and children’s toys that are sold through a coin-operated machine (such as gumball machines) for $0.50 or less are exempt from sales tax. Repair parts and labor to qualifying machinery and equipment are also exempt. If the product is going to either of these types of buyers, there may be instances where the medical equipment is exempt from sales tax. Texas Law. Manufacturing Machinery & Equipment. The Texas Tax Code under section 151.318 exempts equipment and chemicals used in a processing operation to cause a chemical or physical change to a product that will be sold. Texas offers broad sales and use tax exemptions for manufacturers. Other Exempt Medical Items - continued Unless listed as a specifically tax-exempt item, sales of medical equipment to physicians, dentists, hospitals, clinics, and like establishments are TAXABLE, even though the equipment may be used in connection with medical treatment. 01-339 (Back) (Rev.7-10/7) Texas Sales and Use Tax Exemption Certification . Agile Consulting Group’s sales tax consultants can be found on our page summarizing Texas sales and use tax exemptions. Sales & Use Tax Exemptions. https://www.salesandusetax.com/texas-sales-and-use-tax-exemption-hospitals Leased or purchased machinery, equipment, replacement parts, and accessories that have a useful life of more than six months, and that are used or consumed in the manufacturing, processing, fabricating, or repairing of tangible personal property for ultimate sale, are exempt from state and local sales and use tax. Machinery and equipment used in the production process qualify for sales tax exemptions within Texas. The exemption as it relates to oil and gas production is explained in Policy Letter 9609L1435A12 and applies to equipment such as: Name of purchaser, firm or agency Optical Goods Prescription eyeglasses, lenses, and Allows people with disabilities to purchase certain items and services free of State sales tax. Therapeutic Sales Tax Exemption – The purchase of your Hot Tub or Sauna from Spa Expo may qualify. 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