Sales Tax Exemption
You may qualify for a Sale Tax Exemption with your purchase of a hot tub / spa from Premiere Hot Tubs.
Texas Code 3.284 states:
(11) Sales or use tax is not due on the sale, lease, or rental of therapeutic appliances, devices, and related supplies specifically designed for those products when sold, leased, or rented to individuals under a prescription of a licensed practitioner of the healing arts.
(B) A hot tub, spa, or similar appliance qualifies as a therapeutic appliance when prescribed for the purchaser by a licensed practitioner of the healing arts. The patient must provide the seller of the hot tub, spa, or similar appliance with a prescription, an exemption certificate, and a signed statement on letterhead from the licensed practitioner. The signed statement should specify the medical requirements for the hot tub, spa, or similar appliance.
This information is available at this location.
Texas recognizes only medical doctors and chiropractors as "licensed practitioners of the healing arts". Some hot tub stores will tell you differently in order to sell a spa, but it is not true and they are putting you at risk should they be audited by the State of Texas. More specifically, for purposes of writing prescriptions to support this Sales Tax Exemption, Texas recognizes only those individually who are legally entitled to use the medical title of "Doctor".
And, although it is a very straightforward process, many spa retailers also put you at risk by telling you that only a prescription is required. As noted above, 3 documents are required to satisfy the State requirements; a prescription, a signed letter from the doctor or chiropractor* on their letterhead, and you must complete a Sales Tax Exemption Certificate.
Overview of Sales Tax Exemption Opportunity
Sample Letter from your Doctor
Sales Tax Exemption Certificate
* This process is a bit different for chiropractors. We will ask if you think you might qualify to assist you in ensuring you properly meet the State requirements.
With hot tubs from 4 different US manufacturers, & over 70 Hot Tubs in our 2 Showrooms from $4,495 to $17,995, Premiere Hot Tubs is the Only Place to Go for the Best in Spas & Hot Tubs. From San Antonio to Waco and San Angelo to College Station, we are your Hot Tub Destination!