Bill Text: TX SB618 | 2011-2012 | 82nd Legislature | Introduced
Bill Title: Relating to an exemption from the sales tax for certain solar energy devices.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2011-02-17 - Referred to Finance [SB618 Detail]
Download: Texas-2011-SB618-Introduced.html
82R4245 ALL-F | ||
By: Rodriguez | S.B. No. 618 |
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relating to an exemption from the sales tax for certain solar energy | ||
devices. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended | ||
by adding Section 151.3333 to read as follows: | ||
Sec. 151.3333. SOLAR ENERGY DEVICE. (a) In this section: | ||
(1) "Retail customer" has the meaning assigned by | ||
Section 31.002, Utilities Code. | ||
(2) "Solar energy device" has the meaning assigned by | ||
Section 171.107. | ||
(b) The sale, use, or installation of a solar energy device | ||
that is installed on a retail customer's side of the meter is | ||
exempted from the taxes imposed by this chapter. | ||
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 September 1, 2011. |