Bill Text: TX HB453 | 2011-2012 | 82nd Legislature | Introduced
Bill Title: Relating to an exemption from the sales tax for certain renewable energy devices.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2011-02-17 - Referred to Ways & Means [HB453 Detail]
Download: Texas-2011-HB453-Introduced.html
| 82R601 JE-D | ||
| By: Lucio III | H.B. No. 453 | |
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| relating to an exemption from the sales tax for certain renewable | ||
| 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 151.3331 to read as follows: | ||
| Sec. 151.3331. RENEWABLE ENERGY DEVICE. (a) In this | ||
| section: | ||
| (1) "Renewable energy device" means a device that | ||
| exclusively uses one or more renewable energy technologies to | ||
| generate electricity. | ||
| (2) "Renewable energy technology" has the meaning | ||
| assigned by Section 39.904(d), Utilities Code. | ||
| (b) The sale, use, or installation of a renewable energy | ||
| device is exempted from the taxes imposed by this chapter. | ||
| (c) This section expires August 31, 2019. | ||
| 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. | ||
