84R13204 GRM-F
 
  By: King of Uvalde H.B. No. 3719
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to an exemption from the sales tax for certain
  water-conserving 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 151.3336 to read as follows:
         Sec. 151.3336.  WATER-CONSERVING PRODUCTS. (a)  In this
  section, "water-conserving product":
               (1)  means tangible personal property that:
                     (A)  is used on private residential property and
  is not used for business or trade; and
                     (B)  when used or planted in an outdoor
  residential property, may result in:
                           (i)  water conservation or groundwater
  retention;
                           (ii)  water table recharge; or
                           (iii)  a decrease in ambient air temperature
  that limits water evaporation; and
               (2)  includes:
                     (A)  a drought-tolerant live plant, including
  turf and grass;
                     (B)  a soaker or drip-irrigation hose;
                     (C)  a moisture control for a sprinkler or
  irrigation system;
                     (D)  mulch and soil;
                     (E)  a rain barrel or an alternative rain and
  moisture collection system;
                     (F)  a permeable ground cover surface that allows
  water to reach underground basins, aquifers, or water collection
  points;
                     (G)  plant and grass seeds coated with a
  water-saving surfactant; and
                     (H)  a water saving surfactant.
         (b)  The sale of a water-conserving product is exempted from
  the taxes imposed by this chapter if the sale takes place during a
  period beginning at 12:01 a.m. on March 1 and ending at 11:59 p.m.
  on March 8.
         (c)  The comptroller may adopt rules to implement this
  section.
         (d)  The comptroller shall include in the report to the
  legislature required by Section 403.014, Government Code, a report
  on the effect of the exemption under this section.  The report must
  include:
               (1)  the amount by which taxes imposed under this
  chapter were reduced as a result of the exemption under this
  section; and
               (2)  an analysis of the effect of the exemption on water
  conservation efforts in this state.
         SECTION 2.  This Act takes effect September 1, 2015.