78R4586 SMJ-D

By:  Estes                                                        S.B. No. 673



A BILL TO BE ENTITLED

AN ACT

relating to the application of the sales tax to certain electric 
lawn mowers.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Subchapter H, Chapter 151, Tax Code, is amended 
by adding Section 151.3471 to read as follows:
	Sec. 151.3471.  CERTAIN ELECTRIC LAWN MOWERS.  The sale of a 
lawn mower is exempted from the taxes imposed by this chapter if the 
lawn mower is:
		(1)  powered exclusively by electricity; and                           
		(2)  sold in an area in this state that is designated as 
a nonattainment area under Section 107(d) of the Clean Air Act (42 
U.S.C. Section 7407).
	SECTION 2.  (a)  This Act takes effect October 1, 2003.                        
	(b)  The change in law made by this Act does not affect taxes 
imposed before the effective date of this Act, and the law in effect 
before the effective date of this Act is continued in effect for the 
purposes of the liability for and collection of those taxes.