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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 |
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water-conserving products for a limited period. |
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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 151.3336 to read as follows: |
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Sec. 151.3336. WATER-CONSERVING PRODUCTS. (a) In this |
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section, "water-conserving product": |
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(1) means tangible personal property that: |
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(A) is used on private residential property and |
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is not used for business or trade; and |
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(B) when used or planted in an outdoor |
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residential property, may result in: |
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(i) water conservation or groundwater |
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retention; |
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(ii) water table recharge; or |
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(iii) a decrease in ambient air temperature |
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that limits water evaporation; and |
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(2) includes: |
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(A) a drought-tolerant live plant, including |
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turf and grass; |
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(B) a soaker or drip-irrigation hose; |
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(C) a moisture control for a sprinkler or |
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irrigation system; |
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(D) mulch and soil; |
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(E) a rain barrel or an alternative rain and |
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moisture collection system; |
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(F) a permeable ground cover surface that allows |
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water to reach underground basins, aquifers, or water collection |
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points; |
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(G) plant and grass seeds coated with a |
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water-saving surfactant; and |
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(H) a water saving surfactant. |
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(b) The sale of a water-conserving product is exempted from |
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the taxes imposed by this chapter if the sale takes place during a |
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period beginning at 12:01 a.m. on March 1 and ending at 11:59 p.m. |
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on March 8. |
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(c) The comptroller may adopt rules to implement this |
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section. |
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(d) The comptroller shall include in the report to the |
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legislature required by Section 403.014, Government Code, a report |
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on the effect of the exemption under this section. The report must |
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include: |
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(1) the amount by which taxes imposed under this |
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chapter were reduced as a result of the exemption under this |
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section; and |
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(2) an analysis of the effect of the exemption on water |
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conservation efforts in this state. |
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SECTION 2. This Act takes effect September 1, 2015. |