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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 solar and wind |
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energy devices. |
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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 151.334 to read as follows: |
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Sec. 151.334. SOLAR AND WIND ENERGY DEVICES. (a) In this |
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section: |
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(1) "Solar energy device" means a system or series of |
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mechanisms designed primarily to provide heating or cooling or to |
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produce electrical or mechanical power by collecting and |
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transferring solar-generated energy. |
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(2) "Wind energy device" means a system or a series of |
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mechanisms designed primarily to provide heating or cooling or to |
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produce electrical or mechanical power by collecting and |
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transferring wind-generated energy. |
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(b) The sale of a solar or wind energy device purchased for |
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noncommercial home or personal use to which this section applies is |
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exempted from the taxes imposed by this chapter if the sale takes |
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place during a period beginning at 12:01 a.m. on the Saturday |
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preceding the last Monday in May (Memorial Day) and ending at 11:59 |
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p.m. on the last Monday in May. |
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(c) The purchaser must give the seller an exemption |
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certificate that certifies in writing to the seller that the solar |
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or wind energy device qualifies as exempt under Subsection (b). |
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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. |