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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 |
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energy-efficient products. |
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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 (b), 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) "Personal computer" means a laptop, desktop, tower |
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computer system, or other personal computer that contains a central |
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processing unit, random access memory, and a storage device, and |
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that may include a display monitor and a keyboard. |
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(b) This section applies only to the following |
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energy-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; and |
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(9) a personal computer the sales price of which does |
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not exceed $1,000. |
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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. |