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 | |
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| 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. | ||
