| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 81R8082 CBH-D | |
| 2 | 2 | By: Leibowitz H.B. No. 1417 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to an exemption from the sales tax for certain renewable | |
| 8 | 8 | energy systems and related equipment. | |
| 9 | 9 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 10 | 10 | SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended | |
| 11 | 11 | by adding Section 151.3335 to read as follows: | |
| 12 | 12 | Sec. 151.3335. RENEWABLE ENERGY SYSTEM. (a) In this | |
| 13 | 13 | section, "renewable energy system" means a solar or wind-powered | |
| 14 | 14 | system that is used as a primary or auxiliary power system to supply | |
| 15 | 15 | the energy needs in this state of a farm or a person's residence | |
| 16 | 16 | homestead. | |
| 17 | 17 | (b) The sale, use, or installation of a renewable energy | |
| 18 | 18 | system, and any equipment directly related to the system, is | |
| 19 | 19 | exempted from the taxes imposed by this chapter. | |
| 20 | 20 | SECTION 2. The change in law made by this Act does not | |
| 21 | 21 | affect tax liability accruing before the effective date of this | |
| 22 | 22 | Act. That liability continues in effect as if this Act had not been | |
| 23 | 23 | enacted, and the former law is continued in effect for the | |
| 24 | 24 | collection of taxes due and for civil and criminal enforcement of | |
| 25 | 25 | the liability for those taxes. | |
| 26 | 26 | SECTION 3. This Act takes effect September 1, 2009. |