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A BILL TO BE ENTITLED
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AN ACT
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relating to exemptions from the sales tax for certain energy |
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efficient products for a limited period. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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by adding Section 151.333 to read as follows: |
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Sec. 151.333. ENERGY EFFICIENT PRODUCTS. (a) In this |
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section, "energy efficient product" means a product that has been |
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designated as an Energy Star qualified product under the Energy |
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Star program jointly operated by the United States Environmental |
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Protection Agency and the United States Department of Energy. |
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(b) This section applies only to the following energy |
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efficient products: |
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(1) an air conditioner the sales price of which does |
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not exceed $6,000; |
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(2) a clothes washer; |
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(3) a ceiling fan; |
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(4) a dehumidifier; |
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(5) a dishwasher; |
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(6) an incandescent or fluorescent lightbulb; |
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(7) a programmable thermostat; and |
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(8) a refrigerator the sales price of which does not |
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exceed $2,000. |
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(c) The sale of an energy efficient product to which this |
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section applies is exempted from the taxes imposed by this chapter |
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if: |
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(1) the product is purchased for noncommercial home or |
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personal use; and |
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(2) the sale takes place during: |
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(A) the period described by Section |
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151.326(a)(2) for the sale of certain clothing and footwear; |
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(B) a period beginning at 12:01 a.m. on the |
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Saturday preceding the last Monday in May (Memorial Day) and ending |
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at 11:59 p.m. on the last Monday in May; or |
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(C) a period around July 4, as follows: |
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(i) if July 4 occurs on a Saturday, a period |
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beginning at 12:01 a.m. on the previous Friday and ending at 11:59 |
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p.m. on the following Sunday; |
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(ii) if July 4 occurs on a Sunday, a period |
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beginning at 12:01 a.m. on the previous Saturday and ending at 11:59 |
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p.m. on the following Monday; |
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(iii) if July 4 occurs on a Monday or |
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Tuesday, a period beginning at 12:01 a.m. on the previous Saturday |
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and ending at 11:59 p.m. on July 4; or |
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(iv) if July 4 occurs on a Wednesday, |
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Thursday, or Friday, a period beginning at 12:01 a.m. on July 4 and |
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ending at 11:59 p.m. on the following Sunday. |
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(d) A retailer is not required to obtain an exemption |
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certificate stating that an energy efficient product to which this |
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section applies is purchased for noncommercial home or personal use |
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unless more than two items of the product are purchased at the same |
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time. |
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SECTION 2. The change in law made by this Act does not |
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affect taxes imposed before the effective date of this Act, and the |
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law in effect before the effective date of this Act is continued in |
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effect for purposes of the liability for and collection of those |
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taxes. |
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SECTION 3. This Act takes effect July 1, 2007, if it |
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receives a vote of two-thirds of all the members elected to each |
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house, as provided by Section 39, Article III, Texas Constitution. |
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If this Act does not receive the vote necessary for effect on that |
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date, this Act takes effect October 1, 2007. |