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A BILL TO BE ENTITLED
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AN ACT
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relating to a sales tax exemption for the reuse and recycling of |
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wastewater used for oil and gas activities. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.355, Tax Code, is amended to read as |
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follows: |
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Sec. 151.355. WATER-RELATED EXEMPTIONS. The following are |
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exempted from taxes imposed by this chapter: |
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(1) rainwater harvesting equipment or supplies, water |
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recycling and reuse equipment or supplies, or other equipment, |
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services, or supplies used solely to reduce or eliminate water use; |
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(2) equipment, services, or supplies used solely for |
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desalination of surface water or groundwater; |
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(3) equipment, services, or supplies used solely for |
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brush control designed to enhance the availability of water; |
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(4) equipment, services, or supplies used solely for |
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precipitation enhancement; |
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(5) equipment, services, or supplies used solely to |
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construct or operate a water or wastewater system certified by the |
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Texas Commission on Environmental Quality as a regional system; |
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[and] |
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(6) equipment, services, or supplies used solely to |
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construct or operate a water supply or wastewater system by a |
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private entity as a public-private partnership as certified by the |
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political subdivision that is a party to the project; and |
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(7) tangible personal property specifically used to |
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process, reuse, or recycle wastewater that will be used in |
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fracturing work performed at an oil or gas well. |
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SECTION 2. The change in law made by this Act to Section |
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151.355, Tax Code, does not affect taxes imposed before the |
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effective date of this Act, and the law in effect before the |
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effective date of this Act is continued in effect for purposes of |
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the liability for and collection of those 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. |