Bill Text: TX SB1356 | 2015-2016 | 84th Legislature | Enrolled
Bill Title: Relating to exemption from the sales tax for certain water-efficient products for a limited period.
Spectrum: Slight Partisan Bill (Democrat 2-1)
Status: (Passed) 2015-06-19 - Effective on . . . . . . . . . . . . . . . [SB1356 Detail]
Download: Texas-2015-SB1356-Enrolled.html
| S.B. No. 1356 | ||
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| relating to exemption from the sales tax for certain | ||
| water-efficient products for a limited period. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended | ||
| by adding Section 151.3335 to read as follows: | ||
| Sec. 151.3335. WATER-EFFICIENT PRODUCTS. (a) In this | ||
| section: | ||
| (1) "Water-conserving product": | ||
| (A) means tangible personal property that: | ||
| (i) is used on private residential property | ||
| and is not used for business or trade; and | ||
| (ii) when used or planted in an outdoor | ||
| residential property, may result in: | ||
| (a) water conservation or groundwater | ||
| retention; | ||
| (b) water table recharge; or | ||
| (c) a decrease in ambient air | ||
| temperature that limits water evaporation; and | ||
| (B) includes: | ||
| (i) a soaker or drip-irrigation hose; | ||
| (ii) a moisture control for a sprinkler or | ||
| irrigation system; | ||
| (iii) mulch; | ||
| (iv) a rain barrel or an alternative rain | ||
| and moisture collection system; and | ||
| (v) a permeable ground cover surface that | ||
| allows water to reach underground basins, aquifers, or water | ||
| collection points. | ||
| (2) "WaterSense product" means a product that has been | ||
| designated as a WaterSense certified product under the WaterSense | ||
| program operated by the United States Environmental Protection | ||
| Agency, or a similar successor program. | ||
| (b) The sale of a water-conserving product or WaterSense | ||
| product is exempted from the taxes imposed by this chapter if the | ||
| sale takes place during the period described by Section 151.333(c). | ||
| SECTION 2. This Act takes effect July 1, 2015, if it | ||
| receives a vote of two-thirds of all the members elected to each | ||
| house, as provided by Section 39, Article III, Texas Constitution. | ||
| If this Act does not receive the vote necessary for effect on that | ||
| date, this Act takes effect October 1, 2015. | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I hereby certify that S.B. No. 1356 passed the Senate on | ||
| May 4, 2015, by the following vote: Yeas 20, Nays 11; and that the | ||
| Senate concurred in House amendment on May 28, 2015, by the | ||
| following vote: Yeas 20, Nays 11. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| I hereby certify that S.B. No. 1356 passed the House, with | ||
| amendment, on May 22, 2015, by the following vote: Yeas 122, | ||
| Nays 18, one present not voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| Approved: | ||
| ______________________________ | ||
| Date | ||
| ______________________________ | ||
| Governor | ||
