Sales Tax Exemption

You may qualify for a Sale Tax Exemption with your purchase of a spa from Premiere Hot Tubs.

Texas Code 3.284 states:

“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.”

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.

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.