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A BILL TO BE ENTITLED
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AN ACT
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relating to the period during which certain energy-efficient |
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products are exempt from the sales tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 151.333(a) and (c), Tax Code, are |
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amended to read as follows: |
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(a) In this section: |
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(1) [,] "Energy-efficient [energy-efficient] product" |
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means a product that has been designated as an Energy Star qualified |
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product under the Energy Star program jointly operated by the |
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United States Environmental Protection Agency and the United States |
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Department of Energy. |
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(2) "Lone Star Card" means the card issued by the |
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Health and Human Services Commission to deliver benefits for the |
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food stamp program and the Temporary Assistance for Needy Families |
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(TANF) program. |
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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 sale takes place during a period beginning at |
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12:01 a.m. on the Saturday preceding the last Monday in May |
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(Memorial Day) and ending at 11:59 p.m. on the last Monday in May; |
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or |
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(2) the person that purchases the energy-efficient |
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product is receiving services under the Temporary Assistance for |
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Needy Families or food stamp program and presents the person's Lone |
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Star Card to the retailer as proof that the person is receiving |
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those services. |
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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, 2009, 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, 2009. |