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A BILL TO BE ENTITLED
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AN ACT
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relating to exemptions from the sales and use tax for certain |
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energy-efficient products. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 151.333(b) and (c), Tax Code, are |
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amended to read as follows: |
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(b) This section applies only to the following |
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energy-efficient products: |
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(1) an air conditioner [the sales price of which does
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not exceed $6,000]; |
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(2) a clothes washer; |
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(3) a ceiling fan; |
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(4) a dehumidifier; |
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(5) a dishwasher; |
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(6) a light-emitting diode bulb [an incandescent] or a |
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fluorescent lightbulb; |
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(7) a programmable thermostat; [and] |
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(8) a refrigerator the sales price of which does not |
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exceed $2,000; |
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(9) a commercial hot food holding cabinet; |
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(10) a water heater; |
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(11) a pool pump; |
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(12) a cordless telephone, a telephone answering |
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machine, or a combined cordless telephone and telephone answering |
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machine unit; |
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(13) a digital-to-analog converter box; |
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(14) a home audio compact disc player, receiver, or |
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speaker; |
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(15) a television, digital video disc player, or |
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videocassette player, or a single unit that performs the functions |
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of two or more of those products; |
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(16) a desktop or notebook computer; |
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(17) a computer monitor; and |
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(18) a photocopy machine, facsimile machine, document |
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scanner, or computer printer, or a single unit that performs the |
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functions of two or more of those products. |
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(c) The sale of an energy-efficient product to which this |
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section applies is exempted from the taxes imposed by this chapter |
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if the sale takes place during a period beginning at 12:01 a.m. on |
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the Friday [Saturday] preceding the last Monday in May (Memorial |
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Day) and ending at 11:59 p.m. on the Tuesday after the last Monday |
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in May. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect September 1, 2013. |