|
|
|
A BILL TO BE ENTITLED
|
|
AN ACT
|
|
relating to an exemption from the sales tax for certain |
|
water-efficient products for a limited period. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
|
by adding Section 151.3335 to read as follows: |
|
Sec. 151.3335. WATER-EFFICIENT PRODUCTS. (a) In this |
|
section: |
|
(1) "Water-conserving product": |
|
(A) means tangible personal property that: |
|
(i) is used on private residential property |
|
and is not used for business or trade; and |
|
(ii) when used or planted in an outdoor |
|
residential property, may result in: |
|
(a) water conservation or groundwater |
|
retention; |
|
(b) water table recharge; or |
|
(c) a decrease in ambient air |
|
temperature that limits water evaporation; and |
|
(B) includes: |
|
(i) a soaker or drip-irrigation hose; |
|
(ii) a moisture control for a sprinkler or |
|
irrigation system; |
|
(iii) mulch; |
|
(iv) a rain barrel or an alternative rain |
|
and moisture collection system; and |
|
(v) a permeable ground cover surface that |
|
allows water to reach underground basins, aquifers, or water |
|
collection points. |
|
(2) "WaterSense product" means a product that has been |
|
designated as a WaterSense certified product under the WaterSense |
|
program operated by the United States Environmental Protection |
|
Agency, or a similar successor program. |
|
(b) The sale of a water-conserving product or WaterSense |
|
product is exempted from the taxes imposed by this chapter if the |
|
sale takes place during the period described by Section 151.333(c). |
|
SECTION 2. This Act takes effect July 1, 2015, if it |
|
receives a vote of two-thirds of all the members elected to each |
|
house, as provided by Section 39, Article III, Texas Constitution. |
|
If this Act does not receive the vote necessary for effect on that |
|
date, this Act takes effect October 1, 2015. |