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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 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 151.3331 to read as follows: |
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Sec. 151.3331. RENEWABLE ENERGY DEVICE. (a) In this |
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section: |
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(1) "Renewable energy device" means a device that |
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exclusively uses one or more renewable energy technologies to |
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generate electricity. |
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(2) "Renewable energy technology" has the meaning |
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assigned by Section 39.904(d), Utilities Code. |
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(3) "Retail customer" has the meaning assigned by |
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Section 31.002, Utilities Code. |
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(b) The sale, use, or installation of a renewable energy |
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device that is installed on a retail customer's side of the meter 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. |