Bill Text: TX SB305 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to an exemption from the sales tax for certain solar energy devices.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2013-02-13 - Referred to s/c on Fiscal Matters by Chair [SB305 Detail]
Download: Texas-2013-SB305-Introduced.html
| 83R1404 BEF-D | ||
| By: Rodriguez | S.B. No. 305 | |
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| relating to an exemption from the sales tax for certain solar 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 151.3333 to read as follows: | ||
| Sec. 151.3333. SOLAR ENERGY DEVICE. (a) In this section: | ||
| (1) "Retail customer" has the meaning assigned by | ||
| Section 31.002, Utilities Code. | ||
| (2) "Solar energy device" has the meaning assigned by | ||
| Section 171.107. | ||
| (b) The sale, use, or installation of a solar energy device | ||
| that is installed on a retail customer's side of the meter is | ||
| exempted from the taxes imposed by this chapter. | ||
| 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, 2013. | ||
