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A BILL TO BE ENTITLED
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AN ACT
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relating to the inclusion of water filling stations in the sales and |
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use tax exemption for water-efficient products. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.3335, Tax Code, is amended to read as |
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follows: |
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Sec. 151.3335. WATER-EFFICIENT PRODUCTS. (a) In this |
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section: |
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(1) "Water-conserving product": |
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(A) means tangible personal property that: |
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(i) is used on private residential property |
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and is not used for business or trade; and |
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(ii) when used or planted in an outdoor |
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residential property, may result in: |
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(a) water conservation or groundwater |
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retention; |
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(b) water table recharge; or |
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(c) a decrease in ambient air |
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temperature that limits water evaporation; and |
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(B) includes: |
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(i) a soaker or drip-irrigation hose; |
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(ii) a moisture control for a sprinkler or |
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irrigation system; |
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(iii) mulch; |
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(iv) a rain barrel or an alternative rain |
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and moisture collection system; and |
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(v) a permeable ground cover surface that |
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allows water to reach underground basins, aquifers, or water |
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collection points. |
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(2) "Water filling station" means tangible personal |
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property that dispenses potable water for the purpose of refilling |
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individual water bottles or similar drinking containers. |
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(3) "WaterSense product" means a product that has been |
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designated as a WaterSense certified product under the WaterSense |
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program operated by the United States Environmental Protection |
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Agency, or a similar successor program. |
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(b) The sale of a water-conserving product, water filling |
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station, or WaterSense product is exempted from the taxes imposed |
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by this chapter if the sale takes place during the period described |
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by Section 151.333(c). |
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SECTION 2. The change in law made by this Act does not |
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affect taxes imposed before the effective date of this Act, and the |
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law in effect before the effective date of this Act is continued in |
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effect for purposes of the liability for and collection of those |
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taxes. |
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SECTION 3. This Act takes effect September 1, 2019. |