81R8082 CBH-D
By: Leibowitz H.B. No. 1417
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from the sales tax for certain renewable
energy systems and related equipment.
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. RENEWABLE ENERGY SYSTEM. (a) In this
section, "renewable energy system" means a solar or wind-powered
system that is used as a primary or auxiliary power system to supply
the energy needs in this state of a farm or a person's residence
homestead.
(b) The sale, use, or installation of a renewable energy
system, and any equipment directly related to the system, 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, 2009.