Bill Text: TX HB1363 | 2017-2018 | 85th Legislature | Introduced


Bill Title: Relating to a sales and use tax exemption for certain pool safety barriers.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2017-02-27 - Referred to Ways & Means [HB1363 Detail]

Download: Texas-2017-HB1363-Introduced.html
  85R6210 TJB-D
 
  By: Villalba H.B. No. 1363
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to a sales and use tax exemption for certain pool safety
  barriers.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter H, Chapter 151, Tax Code, is amended
  by adding Section 151.357 to read as follows:
         Sec. 151.357.  POOL SAFETY BARRIER. (a) In this section:
               (1)  "Eligible pool safety cover" means a manual or
  motor-powered pool safety cover for a pool that:
                     (A)  is designed to completely cover the water
  area of the pool;
                     (B)  conforms to the American Society for Testing
  and Materials (ASTM) Standard F1346-91, "Standard Performance
  Specification for Safety Covers and Labeling Requirements for All
  Covers for Swimming Pools, Spas and Hot Tubs," as it existed on
  January 1, 2017; and
                     (C)  is not required by law, other than a
  municipal ordinance authorized by Section 214.101, Local
  Government Code, to be installed on the pool.
               (2)  "Eligible pool safety enclosure" means a fence,
  wall, or combination of fences, walls, or gates, other than a wall,
  window, or door of a permanent building, that:
                     (A)  completely surrounds a pool area, other than
  any portion of the pool area that is enclosed by a wall or window,
  but not a door, of a permanent building;
                     (B)  does not surround any area that is beyond a
  pool area;
                     (C)  complies with the specifications prescribed
  for a pool yard enclosure and gate by:
                           (i)  Sections 757.003 and 757.004, Health
  and Safety Code; and
                           (ii)  any applicable rules adopted under
  Section 757.011, Health and Safety Code; and
                     (D)  is not required by law, other than a
  municipal ordinance authorized by Section 214.101, Local
  Government Code, to surround the pool area.
               (3)  "Pool" means a permanent swimming pool, permanent
  wading pool, or permanent hot tub or spa that is:
                     (A)  intended for swimming or recreational
  bathing; 
                     (B)  located at ground level, above ground, or
  below ground; and
                     (C)  designed to contain water more than 18 inches
  deep.
               (4)  "Pool area" means an area containing a pool and any
  component decked or landscaped area adjacent to the pool that
  extends not further than 10 feet at any point from the nearest edge
  of the pool.
         (b)  The following are exempted from the taxes imposed by
  this chapter:
               (1)  tangible personal property used to construct or
  install an eligible pool safety enclosure if sold to a person who is
  in the business of constructing or installing fences, walls, gates,
  or similar structures and who will construct or install the
  enclosure;
               (2)  an eligible pool safety cover if sold to a person
  who is in the business of installing that type of cover and who will
  install the cover; and
               (3)  otherwise taxable services used to construct or
  install the enclosure or cover.
         (c)  A person eligible to claim an exemption under this
  section who constructs or installs an eligible pool safety
  enclosure or installs an eligible pool safety cover for the owner of
  a pool:
               (1)  may not require the owner to pay the tax imposed by
  this chapter on tangible personal property or taxable services
  exempted from taxation under this section;
               (2)  shall provide written notice to the owner before
  construction or installation begins that the owner is not required
  to pay the taxes described by Subdivision (1); and
               (3)  shall include a statement on a final receipt
  provided to the owner specifying that the owner has not been charged
  for the taxes described by Subdivision (1).
         (d)  The comptroller shall adopt rules necessary to
  implement this section, including rules to enforce the requirements
  of Subsection (c).
         SECTION 2.  The change in law made by this Act does not
  affect tax liability accruing before the effective date of this
  Act. That liability continues in effect as if this Act had not been
  enacted, and the former law is continued in effect for the
  collection of taxes due and for civil and criminal enforcement of
  the liability for those taxes.
         SECTION 3.  This Act takes effect January 1, 2018.
feedback