Bill Text: TX SB1295 | 2019-2020 | 86th Legislature | Introduced
Bill Title: Relating to the inclusion of water filling stations in the sales and use tax exemption for water-efficient products.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2019-04-24 - Left pending in committee [SB1295 Detail]
Download: Texas-2019-SB1295-Introduced.html
86R10761 SMT-D | ||
By: Powell | S.B. No. 1295 |
|
||
|
||
relating to the inclusion of water filling stations in the sales and | ||
use tax exemption for water-efficient products. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 151.3335, Tax Code, is amended to read as | ||
follows: | ||
Sec. 151.3335. WATER-EFFICIENT PRODUCTS. (a) In this | ||
section: | ||
(1) "Water-conserving product": | ||
(A) means tangible personal property that: | ||
(i) is used on private residential property | ||
and is not used for business or trade; and | ||
(ii) when used or planted in an outdoor | ||
residential property, may result in: | ||
(a) water conservation or groundwater | ||
retention; | ||
(b) water table recharge; or | ||
(c) a decrease in ambient air | ||
temperature that limits water evaporation; and | ||
(B) includes: | ||
(i) a soaker or drip-irrigation hose; | ||
(ii) a moisture control for a sprinkler or | ||
irrigation system; | ||
(iii) mulch; | ||
(iv) a rain barrel or an alternative rain | ||
and moisture collection system; and | ||
(v) a permeable ground cover surface that | ||
allows water to reach underground basins, aquifers, or water | ||
collection points. | ||
(2) "Water filling station" means tangible personal | ||
property that dispenses potable water for the purpose of refilling | ||
individual water bottles or similar drinking containers. | ||
(3) "WaterSense product" means a product that has been | ||
designated as a WaterSense certified product under the WaterSense | ||
program operated by the United States Environmental Protection | ||
Agency, or a similar successor program. | ||
(b) The sale of a water-conserving product, water filling | ||
station, or WaterSense product is exempted from the taxes imposed | ||
by this chapter if the sale takes place during the period described | ||
by Section 151.333(c). | ||
SECTION 2. The change in law made by this Act does not | ||
affect taxes imposed before the effective date of this Act, and the | ||
law in effect before the effective date of this Act is continued in | ||
effect for purposes of the liability for and collection of those | ||
taxes. | ||
SECTION 3. This Act takes effect September 1, 2019. |