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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 and manufacturing equipment. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.318, Tax Code, is amended by adding |
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Subsection (u) to read as follows: |
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(u) In addition to the other items exempted under this |
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section, all equipment necessary for the production or manufacture |
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of photovoltaic renewable energy devices, including equipment |
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described by Subsections (c) and (e), is exempted from the taxes |
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imposed by this chapter. In this subsection, "photovoltaic |
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renewable energy device" means a device and related components that |
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naturally generate or regenerate over a short period electric |
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energy that is derived directly or indirectly from the sun. |
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SECTION 2. Subchapter H, Chapter 151, Tax Code, is amended |
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by adding Section 151.3332 to read as follows: |
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Sec. 151.3332. PHOTOVOLTAIC RENEWABLE ENERGY DEVICES. (a) |
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In this section: |
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(1) "Photovoltaic renewable energy device" has the |
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meaning assigned by Section 151.318(u). |
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(2) "Retail customer" has the meaning assigned by |
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Section 31.002, Utilities Code. |
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(b) The sale, use, installation, construction, assembly, |
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maintenance, or other consumption of a photovoltaic renewable |
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energy device that is connected or placed on a retail customer's |
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side of the meter is exempted from the taxes imposed by this |
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chapter. |
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SECTION 3. The change in law made by this Act does not |
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affect a 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 4. This Act takes effect July 1, 2009, if it |
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receives a vote of two-thirds of all members elected to each house, |
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as provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for effect on that date, |
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this Act takes effect September 1, 2009. |