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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 nonvehicular fuel |
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cells. |
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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 151.358 to read as follows: |
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Sec. 151.358. NONVEHICULAR FUEL CELLS. (a) In this |
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section, "fuel cell" means a device that uses fuel, oxygen, and a |
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catalyst to generate electricity by electrochemical means. |
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(b) The sale, use, or other consumption of a fuel cell is |
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exempted from the taxes imposed by this chapter unless the fuel cell |
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is designed to be the source of motive power of a vehicle or |
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provides the motive power of a vehicle. |
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(c) This section expires January 1, 2017. |
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SECTION 2. This Act takes effect September 1, 2009. |