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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from the sales tax for certain renewable |
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energy systems and related equipment. |
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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 151.3335 to read as follows: |
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Sec. 151.3335. RENEWABLE ENERGY SYSTEM. (a) In this |
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section, "renewable energy system" means a solar or wind-powered |
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system that is used as a primary or auxiliary power system to supply |
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the energy needs in this state of a farm or a person's residence |
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homestead. |
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(b) The sale, use, or installation of a renewable energy |
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system, and any equipment directly related to the system, is |
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exempted from the taxes imposed by this chapter. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect September 1, 2009. |