Bill Text: TX SB1294 | 2019-2020 | 86th Legislature | Comm Sub
Bill Title: Relating to water-related exemptions from sales and use taxes.
Spectrum: Bipartisan Bill
Status: (Engrossed - Dead) 2019-05-19 - Committee report sent to Calendars [SB1294 Detail]
Download: Texas-2019-SB1294-Comm_Sub.html
By: Powell | S.B. No. 1294 | |
(Guillen) | ||
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relating to water-related exemptions from sales and use taxes. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 151.355, Tax Code, is amended to read as | ||
follows: | ||
Sec. 151.355. WATER-RELATED EXEMPTIONS. The following are | ||
exempted from taxes imposed by this chapter: | ||
(1) equipment, services, or supplies used solely for | ||
rainwater harvesting; | ||
(1-a) [ |
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reuse equipment or supplies[ |
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supplies used solely to reduce or eliminate water use; | ||
(2) equipment, services, or supplies used solely for | ||
desalination of surface water or groundwater; | ||
(3) equipment, services, or supplies used solely for | ||
brush control designed to enhance the availability of water; | ||
(4) equipment, services, or supplies used solely for | ||
precipitation enhancement; | ||
(5) equipment, services, or supplies used solely to | ||
construct or operate a water or wastewater system certified by the | ||
Texas Commission on Environmental Quality as a regional system; | ||
(6) equipment, services, or supplies used solely to | ||
construct or operate a water supply or wastewater system by a | ||
private entity as a public-private partnership as certified by the | ||
political subdivision that is a party to the project; and | ||
(7) tangible personal property specifically used to | ||
process, reuse, or recycle wastewater that will be used in | ||
fracturing work performed at an oil or gas well. | ||
SECTION 2. The changes in law made by this Act do 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 on the first day of the | ||
first month beginning on or after the earliest date on which this | ||
Act may take effect if it receives a vote of two-thirds of all the | ||
members elected to each house, as provided by Section 39, Article | ||
III, Texas Constitution. If this Act does not receive the vote | ||
necessary for effect before September 1, 2019, this Act takes | ||
effect September 1, 2019. |