Tex. Tax Code § 11.36
This is the official text of Tex. Tax Code § 11.36, part of Texas’s Tax Code — governs state and local taxation.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§ 11.36. MEDICAL OR BIOMEDICAL PROPERTY.
Official statutory text
(a) In this section:
(1) "Medical or biomedical property" means tangible personal property that is:
(A) stored, used, or consumed in the manufacturing or processing of medical or biomedical products by a medical or biomedical manufacturer; or
(B) intended for use in the diagnosis, cure, mitigation, treatment, or prevention of a condition or disease or in medical or biomedical research, including the invention, development, and dissemination of materials, tools, technologies, processes, and similar means for translating and applying medical and scientific research for practical applications to advance public health, including:
(i) devices;
(ii) therapeutics;
(iii) pharmaceuticals;
(iv) personal protective equipment;
(v) tools, apparatuses, instruments, implants, or other similar or related component parts or accessories;
(vi) property exempted under Section 151.318 from the taxes imposed by Chapter 151; and
(vii) manufacturing inventories, including finished goods.
(2) "Medical or biomedical manufacturing facility" means a facility at which a person conducts manufacturing or processing of medical or biomedical products for the purpose of development and commercialization of products to advance public health.
(b) A person is entitled to an exemption from taxation of medical or biomedical property the person owns or leases that is located in a medical or biomedical manufacturing facility that the person owns or leases.
(c) Notwithstanding Section 11.14(c), the governing body of a taxing unit may not provide for taxation of medical or biomedical property exempted under this section.
(1) "Medical or biomedical property" means tangible personal property that is:
(A) stored, used, or consumed in the manufacturing or processing of medical or biomedical products by a medical or biomedical manufacturer; or
(B) intended for use in the diagnosis, cure, mitigation, treatment, or prevention of a condition or disease or in medical or biomedical research, including the invention, development, and dissemination of materials, tools, technologies, processes, and similar means for translating and applying medical and scientific research for practical applications to advance public health, including:
(i) devices;
(ii) therapeutics;
(iii) pharmaceuticals;
(iv) personal protective equipment;
(v) tools, apparatuses, instruments, implants, or other similar or related component parts or accessories;
(vi) property exempted under Section 151.318 from the taxes imposed by Chapter 151; and
(vii) manufacturing inventories, including finished goods.
(2) "Medical or biomedical manufacturing facility" means a facility at which a person conducts manufacturing or processing of medical or biomedical products for the purpose of development and commercialization of products to advance public health.
(b) A person is entitled to an exemption from taxation of medical or biomedical property the person owns or leases that is located in a medical or biomedical manufacturing facility that the person owns or leases.
(c) Notwithstanding Section 11.14(c), the governing body of a taxing unit may not provide for taxation of medical or biomedical property exempted under this section.
Status: in_force · Read it on the official government site
Need a lawyer in Texas?
Find a Texas lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.