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AN ACT
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relating to exemption from the sales tax for certain |
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water-efficient 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 151.3335 to read as follows: |
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Sec. 151.3335. WATER-EFFICIENT PRODUCTS. (a) In this |
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section: |
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(1) "Water-conserving product": |
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(A) means tangible personal property that: |
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(i) is used on private residential property |
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and is not used for business or trade; and |
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(ii) when used or planted in an outdoor |
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residential property, may result in: |
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(a) water conservation or groundwater |
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retention; |
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(b) water table recharge; or |
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(c) a decrease in ambient air |
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temperature that limits water evaporation; and |
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(B) includes: |
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(i) a soaker or drip-irrigation hose; |
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(ii) a moisture control for a sprinkler or |
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irrigation system; |
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(iii) mulch; |
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(iv) a rain barrel or an alternative rain |
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and moisture collection system; and |
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(v) a permeable ground cover surface that |
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allows water to reach underground basins, aquifers, or water |
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collection points. "WaterSense product" means a product that has |
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been designated as a WaterSense certified product under the |
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WaterSense program operated by the United States Environmental |
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Protection Agency, or a similar successor program. |
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(b) The sale of a water-conserving product or WaterSense |
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product is exempted from the taxes imposed by this chapter if the |
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sale takes place during the period described by Section 151.333(c). |
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SECTION 2. This Act takes effect July 1, 2015, if it |
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receives a vote of two-thirds of all the members elected to each |
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house, as provided by Section 39, Article III, Texas Constitution. |
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If this Act does not receive the vote necessary for effect on that |
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date, this Act takes effect October 1, 2015. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I hereby certify that S.B. No. 1356 passed the Senate on |
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May 4, 2015, by the following vote: Yeas 20, Nays 11; and that the |
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Senate concurred in House amendment on May 28, 2015, by the |
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following vote: Yeas 20, Nays 11. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 1356 passed the House, with |
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amendment, on May 22, 2015, by the following vote: Yeas 122, |
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Nays 18, one present not voting. |
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______________________________ |
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Chief Clerk of the House |
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Approved: |
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______________________________ |
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Date |
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______________________________ |
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Governor |