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A BILL TO BE ENTITLED
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AN ACT
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relating to water-related exemptions from sales and use taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.355, Tax Code, is amended to read as |
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follows: |
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Sec. 151.355. WATER-RELATED EXEMPTIONS. The following are |
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exempted from taxes imposed by this chapter: |
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(1) equipment, services, or supplies used solely for |
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rainwater harvesting; |
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(1-a) [equipment or supplies,] water recycling and |
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reuse equipment or supplies[,] or other equipment, services, or |
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supplies used solely to reduce or eliminate water use; |
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(2) equipment, services, or supplies used solely for |
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desalination of surface water or groundwater; |
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(3) equipment, services, or supplies used solely for |
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brush control designed to enhance the availability of water; |
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(4) equipment, services, or supplies used solely for |
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precipitation enhancement; |
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(5) equipment, services, or supplies used solely to |
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construct or operate a water or wastewater system certified by the |
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Texas Commission on Environmental Quality as a regional system; |
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(6) equipment, services, or supplies used solely to |
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construct or operate a water supply or wastewater system by a |
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private entity as a public-private partnership as certified by the |
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political subdivision that is a party to the project; and |
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(7) tangible personal property specifically used to |
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process, reuse, or recycle wastewater that will be used in |
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fracturing work performed at an oil or gas well. |
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SECTION 2. The changes in law made by this Act do not affect |
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tax liability accruing before the effective date of this Act. That |
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liability continues in effect as if this Act had not been enacted, |
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and the former law is continued in effect for the collection of |
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taxes due and for civil and criminal enforcement of the liability |
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for those taxes. |
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SECTION 3. This Act takes effect on the first day of the |
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first month beginning on or after the earliest date on which this |
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Act may take effect if it receives a vote of two-thirds of all the |
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members elected to each house, as provided by Section 39, Article |
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III, Texas Constitution. If this Act does not receive the vote |
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necessary for effect before September 1, 2019, this Act takes |
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effect September 1, 2019. |
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* * * * * |