Bill Text: TX HB3719 | 2015-2016 | 84th Legislature | Introduced
Bill Title: Relating to an exemption from the sales tax for certain water-conserving products for a limited period.
Sponsorship: Partisan Bill (Democrat 1)
Status: (Introduced - Dead) 2015-04-07 - Left pending in committee [HB3719 Detail]
Download: Texas-2015-HB3719-Introduced.html
| 84R13204 GRM-F | ||
| By: King of Uvalde | H.B. No. 3719 | |
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| 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. | ||
